Shri Chandan Samantray v. The Chairman, Central Board Of Direct Taxes

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P. (C) No.7379 of 2022 Shri Chandan Samantray ....

Petitioner Mr. J. Pattanaik, Advocate The Chairman, Central Board of Direct Taxes and others ....

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

CORAM:

THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK

ORDER

22.03.2022 01.

1. Notice. Mr. Chimanka accepts notice for the Opposite Parties. Order No.

2. Since sanction was obtained from the Joint CIT not the CIT, the impugned notice dated 31st March, 2021 under Section 148 of the Income Tax Act, 1961 for the Assessment Year, 2015-16 is hereby quashed.

3. The writ petition is disposed of.

(Dr. S. Muralidhar) Chief Justice (R.K.Pattanaik) Judge Tudu/kabita