M/S. Jai Jagannath Associates,Berhampur v. Income Tax Officer,Ward 1,Berhampur

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.7364 of 2022 M/s. Jai Jagannath Associates ....

Petitioner Mr. Rudra Prasad Kar, Advocate -versusIncome Tax Officer, Ward-1, Berhampur and nothers ....

Opposite Parties Mr. Tushar Kanti Satapathy, Senior Standing Counsel Along with Mr. Prasenjeet Mohapatra, Jr. Standing Counsel for I.T. Department

CORAM:

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

ORDER

21.03.2022 01.

1. This matter is taken up by a separate notice.

2. Mr. T.K. Satapathy, learned Senior Standing Counsel for the Income Tax Department, enters appearance for Opposite Parties and placed Vakalatnama.

3. It is seen that the impugned notice under Section 148 of the Income Tax Act, 1961 dated 31st March, 2021 has been issued not with the approval of the CIT, but only with the approval of the Additional/Joint CIT.

4. Following 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 is hereby quashed. The writ petition is disposed of in the above terms.

5. An urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.Behera