Sri Gaurav Jain v. The Dy. Commissioner Of Income Tax, Circle 1 (1), Cuttack

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.1982 of 2022 Gourav Jain ....

Petitioner Mr. B. Panda, Advocate -versusThe Deputy Commissioner of Income Tax Circle-1(1), Cuttack and another ....

Opposite Parties Mr. R.S. Chimanka, Sr. Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK

ORDER

23.02.2022 01.

1. Inasmuch as, the impugned noticed dated 31st March, 2021 Order No.

under Section 148 of the Income Tax Act, 1961 has been issued, only under the authorization the Joint Commissioner, CIT Range-1 and not the Commissioner of Income Tax, the impugned notice is hereby quashed and all consequences orders are also hereby quashed. This order is consistent with the order dated 24th January, 2022 passed by this Court in WP(C) No.20919 of 2021.

2. The writ petition is allowed in the above terms. (Dr. S. Muralidhar) Chief Justice (R. K. Pattanaik) Judge T.TUDU/KABITA