Rushikulya Gramya Bank, Bolangir v. Asst. Commnr. Of It, Circle -1 (I), Sambalpur

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C). No.26097 of 2022 Rushikulya Gramya Bank ....

Petitioner Mr. Rudra Prasad Kar, Advocate -versusAssistant Commissioner of Income Tax, Circle-1(1), Sambalpur and others ....

Opposite Parties Mr. S.S. Mohapatra, Senior Standing Counsel For IT Department

CORAM:

THE CHIEF JUSTICE JUSTICE M.S. RAMAN

ORDER

23.11.2022 Order No.

02.

1. In view of the order passed by this Court on 6th May, 2022 in W.P.(C) No.11181 of 2022 (Nutan Bhusan Jena v. The Principal Commissioner of Income Tax, Bhubaneswar-1 and others), the impugned notice dated 31st March, 2021 under Section 148 of the Income Tax Act, 1961 for the Assessment Year (AY) 2013-14 and the consequential re-assessment order (Annexure-6) and the Demand Notice (Annexure-7) are hereby quashed.

2. The writ petition is disposed of in the above terms. (Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge S. Behera