Sandeep Pattanayak v. Dy. Commnr. Of Income Tax,Circle 1(1),Sambalpur

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) Nos. 11445 of 2022 Sandeep Pattanayak ....

Petitioner Mr. R.P. Kar, Advocate -versusDy. Commissioner of Income Tax, Circle 1(1), Sambalpur and Others ....

Opposite Parties Mr. S.S. Mohapatra, Senior Standing Counsel (IT)

CORAM:

THE CHIEF JUSTICE JUSTICE B.P. ROUTRAY Order No.

ORDER

16.05.2022 01.

1. In view of 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 under Section 148 of the Income Tax Act, 1961 which is beyond six years from the end of the assessment year in question and all other consequential orders are hereby quashed.

2. The writ petition is disposed of in the above terms.

3. An urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice (B.P. Routray) Judge S.K. Jena/Secy.