K Devasis Patro v. Income Tax Officer Ward 1,Berhampur

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.9575 of 2022 K. Devasis Patro ....

Petitioner Mr. Diganta Das, Advocate -versusIncome Tax Officer, Ward-1, Berhampur and others ....

Opposite Parties Mr. T.K. Satapathy, Senior Standing Counsel along with Mr. Prasenjeet Mohapatra, Junior Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK

ORDER

04.08.2022 Order No.

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, has already entered appearance on behalf of Opposite Parties and placed memo of appearance.

3. It is seen that the impugned notice under Section 148 of the Income Tax Act, 1961 dated 30th March 2021 has been issued beyond six years after the end of the AY in question.

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 and the consequential orders/notices, if any, are 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.K. Guin