Ashok Kumar Mulia v. Income Tax Officer,Ward 1(1),Cuttack

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.7555 of 2022 Ashok Kumar Mulia ....

Petitioner Mr. Rudra Prasad Kar, Advocate -versusIncome Tax Officer, Ward-1(1), Cuttack and others ....

Opposite Parties Mr. R.S. Chimanka, Senior Standing Counsel for I.T. Department

CORAM:

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

ORDER

22.03.2022 01.

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

2. Mr. R.S. Chimanka, learned Senior Standing Counsel for the Income Tax Department, enters appearance for Opposite Parties.

3. In the present case, notice under Section 148 of the Income Tax Act, 1961 dated 31st March, 2021 for the Assessment Year 201314, which more than six years after expiry of the Assessment Year in question, has been challenged.

4. Following the order of this Court dated 14th March, 2022 in W.P.(C) No.4645 of 2022 (Alok Khemka v. Income Tax Officer, Bhadrak Ward, Bhadrak and another), the impugned notice and all consequential steps taken thereunder, stand quashed.

5. Accordingly, the writ petition is disposed of in the above terms.

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