M/S Shree Ganesh Metaliks Ltd, v. Acit, Circle, Rourkela,

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.36987 of 2021 M/s. Shree Ganesh Metaliks Ltd., Rourkela and another ....

Petitioners Mr. Prajnaraj Mohanty, Advocate -versusACIT, Circle, Rourkela and others ....

Opposite Parties Mr. Sidharth Sankar Mohapatra, Senior Standing Counsel for I.T. Department

CORAM:

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

ORDER

07.03.2022 02.

1. It is seen that the impugned notice under Section 148 of the Income Tax Act, 1961 dated 30th June, 2021 has been issued not with the approval of the CIT, but only with the approval of the Joint CIT.

2. 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 is hereby quashed. 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 M. Panda