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

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.41108 of 2021 M/s Shree Ganesh Metaliks Ltd. and another ....

Petitioners Mr. P. Mohanty, Advocate -versusACIT, CIRCLE, Rourkela and others ....

Opposite Parties Mr. S.S. Mohapatra, Senior Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE A.K. MOHAPATRA Order No.

ORDER

03.03.2022 02.

1. Notice. Mr. S.S. Mohapatra, learned Senior Standing Counsel accepts notice on behalf of the Opposite Parties. Learned counsel appearing for the Petitioners shall serve extra copies of the writ petition on him today itself.

2. It is seen that the impugned notice under Section 148 of the Income Tax Act, 1961 dated 29th June 2021 has been issued not with the approval of the CIT, but only with the approval of the Joint CIT. On this short ground, the impugned notice and all consequential proceedings are 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 (A.K. Mohapatra) Judge S.K. Guin