Anil Kumar Agarwal v. Income Tax Officer, Nefac, Delhi

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.9266 of 2022 Anil Kumar Agarwal ....

Petitioner Mr. S. Ray, Advocate -versusIncome Tax Officer, New Delhi and another ....

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

CORAM:

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

ORDER

18.04.2022 01.

1.On the short ground that the impugned notice dated 31st March, 2021 under Section 148 of the Income Tax Act, 1961 has been issued after obtaining to the satisfaction of the Joint CIT, Range-1 and not the CIT. The impugned notice is hereby quashed. Consequently, the order of assessment and all consequential orders are hereby quashed.

2. The writ petition is disposed of in the above terms. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge KC Bisoi