Writ petition seeking quashing of notice u/s 148 of Income Tax Act, 1961 issued without approval of Chief Income Tax Commissioner. Court held impugned notice unsustainable in law and quashed it along with consequential proceedings.
Impugned notice u/s 148, all consequential proceedings and orders thereunder are 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. 15088 of 2022
Sarat Chandra Mallick
…. Petitioner
Mr. Jagamohan Pattanaik, Advocate -versus-
…. The Chairman, Central Board of Direct Opposite Parties Taxes and others
Mr. R.S. Chimanka, 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
2 issues framed by the court
Whether a notice u/s 148 of IT Act issued without C.I.T. approval is sustainable in law when prior orders held such approval mandatory.
Whether notice u/s 148 issued with only Joint CIT approval is unsustainable based on court orders.
Colour shows how this judgement treated each authority
M/s. Ambika Iron and Steel Pvt. Ltd and others v. Principal Commissioner of Income Tax and othersReferred¶12
M/s. Ambika Iron and Steel Pvt. Ltd and others v. Principal Commissioner of Income Tax and others
1 provisions across 1 enactments
Sarat Chandra Mallick
The Chairman, Central Board of Direct Taxes
R. K. Pattanaik
S. Behera
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
