Maruti Trading Co,Jagatsinghpur v. Ito,Ward Paradeep

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.5497 of 2022 Maruti Trading Co. and another ....

Petitioners M/s. P. Mohanty, Advocate and associates -versusITO, Ward Paradeep, Paradeep and others ....

Opposite Parties Mr. R. Chimanka, Senior Standing Counsel

CORAM:

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

ORDER

17.03.2022 01.

1. In the present petition, the challenge is to a notice under Section 148 of the Income Tax Act, 1961 (Act) which has been issued after approval by the JCIT and not the CIT.

2. On this short ground, following the order dated 24th January 2022 of this Court in W.P.(C) No.20919 of 2021 and batch, the impugned notice and all consequential proceedings are hereby quashed. The writ petition is disposed of.

3. Urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.K. Guin