Pitabasha Acharya vs Principal Commissioner Of Income
2022 Latest Caselaw 7171 Ori

                         IN THE HIGH COURT OF ORISSA AT CUTTACK
                                         W.P.(C) No.24715 of 2022

                 Pitabasha Acharya                            ....            Petitioner
                                                           Mr. Sunil Mishra, Advocate

                                          -versus-
                 Principal Commissioner of Income ....          Opposite Parties
                 Tax, Bhubaneswar-1 & others
                                                Mr. Tushar Kanti Satapathy, Sr.
                                             Standing Counsel, I.T. Department


                            CORAM:
                            THE CHIEF JUSTICE
                            JUSTICE M. S. RAMAN

                                               ORDER

07.12.2022 Order No.

01. 1. In view of the judgment of this Court dated 24th January, 2022 in W.P.(C) No.20919 of 2021 (M/s. Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax) and the judgment of the Supreme Court of India in Union of India v. Ashish Agarwal, 444 ITR 1 (SC), the impugned notice dated 30th March, 2021 issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2013-14 and the consequential orders are hereby quashed.

2. The writ petition is, accordingly, disposed of.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge Laxmikant/Aks