This order quashes a Section 148 notice issued for Assessment Year 2013-14 as it was issued six years and two months after the close of the assessment year, rendering it time-barred under the Income Tax Act.
The impugned notice, assessment order, and consequential demand were quashed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No. 14723 of 2022
Rubina Senapati …. Petitioner
Mr. Sidhartha Ray, Advocate
-versus-
…. Income Tax Officer, National Faceless Opposite Parties Assessment Centre (NeFAC) and others
Mr. S.S. Mohapatra, Senior Standing Counsel
CORAM: THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK
ORDER
Order No.
30.06.2022
(Dr. S. Muralidhar) Chief Justice
(R. K. Pattanaik)
Judge
S. Behera
1 issue framed by the court
Whether an reassessment notice issued in the sixth year beyond the assessment year is time-barred and liable to be quashed.
1 provisions across 1 enactments
Rubina Senapati
Income Tax Officer, National Faceless Opposite Parties Assessment Centre
R. K. Pattanaik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
