Capital Co Operative Housing Ltd. v. Dcit, Circle 1(1), Bbsr

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.723 of 2022 Capital Cooperative Housing Limited and another .... Petitioners Mr. P. Mohanty, Advocate -versusDeputy Commissioner of Income tax, Bhubaneswar and others ....

Opp. Parties Mr. T.K. Satapathy, Sr. Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE R.K.PATTANAIK Order No.

ORDER

29.03.2022 03.

1. Though the matter is not listed today, on being mentioned by learned counsel for the Petitioner it is taken up by a separate notice.

2. In view of the order of this Court dated 24th January, 2022 in W.P.(C) No.20919 of 2021 and batch of writ petitions, (M/s. Ambika Iron and Steel Pvt. Ltd and others v. Principal Commissioner of Income Tax and others), the impugned notice under Section 148 of the Income Tax Act, 1961, which is beyond six years from the end of the assessment year in question, is hereby quashed. The writ petition is disposed of. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge KC Bisoi