Poonam Agrawal vs Income Tax Officer
2022 Latest Caselaw 6394 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK
                                   W.P.(C) No. 22678 of 2022

             Poonam Agrawal                             ....          Petitioner
                                              Mr. Rudra Prasad Kar, Advocate
                                          -versus-

             Income Tax Officer, Ward- Angul and .... Opposite Parties
             others
                               Mr. T.K. Satapathy, Senior Standing Counsel
                                               For Income Tax Department

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE CHITTARANJAN DASH

                                           ORDER

04.11.2022 Order No.

02. 1. A counter affidavit has been filed today by the Opposite Parties-

Department inter alia referring to Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and the fact that the Petitioner has an alternative remedy of assailing the order of the assessment.

2. As regards the first issue, the judgment of the Supreme Court in Union of India v. Ashish Agarwal 444 ITR 1 (SC) is a complete answer. This has been taken note of by this Court in its order dated 6th May, 2022 in W.P.(C) No.11181 of 2022 (Nutan Bhusan Jena v. The Principal Commissioner of Income Tax, Bhubaneswar-1).

3. Considering that, the assessment year is 2013-14 and the impugned notice under Section 148 of the Income Tax Act, 1961

was issued on 30th March, 2021, for the reasons stated in the aforementioned order in Nutan Bhusan Jena (supra) as well as an earlier order of this Court dated 24th January, 2022 in W.P.(C) No.20919 of 2021 and batch (M/s. Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax) and the order of the Supreme Court of India in Union of India v. Ashish Agarwal (supra) the impugned notice and all the proceedings and orders consequent thereto are hereby quashed.

(Dr. S. Muralidhar) Chief Justice

(Chittaranjan Dash) Judge S. Behera