Ravi Metallics Ltd. v. Income Tax Officer, Ward-1, Rourkela

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.41087 of 2021 Ravi Metallics Ltd. and another ....

Petitioners Mr. P. Mohanty, Advocate -versusIncome Tax Officer, Word-1, Rourkela and others ....

Opposite Parties Mr. T.K Satpathy, Sr. S.C, Income Tax

CORAM:

THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK

ORDER

23.02.2022 02.

1. In as much as the impugned noticed dated 6th May, 2020 under Order No.

Section 148 of the Income Tax Act, 1961 has been issued under the authorization of the Joint Commissioner, ITET Range, Rourkela who is not the competent authority, the impugned notice is quashed. This is the same conclusion reached by this Court in its order dated 24th January, 2022 in WP(C) No.20919 of 2021.

2. The writ petition is accordingly disposed of. There shall be no order as to costs.

(Dr. S. Muralidhar) Chief Justice (R. K. Pattanaik) Judge T.TUDU/KABITA