Suidihi Distillery (P) Ltd. v. Income Tax Officer, Ward 1, Rourkela
Case brief
What is this about?
The High Court of Orissa quashed a notice under Section 148 of the Income Tax Act, 1961 issued without the approval of the CIT, as it was contrary to a previous order, allowing the writ petition.
What did the court decide?
The impugned notice under Section 148 of the Income Tax Act, 1961 and all consequential proceedings and orders pursuant thereto are quashed.