The High Court of Orissa quashed an income tax reopening notice issued in 2021 for Assessment Year 2013-14, holding it was time-barred as it exceeded the six-year limitation period.
The impugned notice dated 31.03.2021, assessment order dated 30.03.2022, and consequential demand are quashed as time-barred.
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
WP(C) No.16216 of 2022
Sanjaya Kumar Sahoo …. Petitioner
Mr. Sidhartha Ray, Advocate
-versus-
…. Income Tax Officer, Bhubaneswar Opposite Parties and another
Mr. T.K. Satpathy, Sr. S.C. (IT)
CORAM: THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK
ORDER
10.08.2022
Order No.
(Dr. S. Muralidhar) Chief Justice
(R. K. Pattanaik)
Judge
Kabita
1 issue framed by the court
Whether an income tax notice issued after six years is time-barred and liable to be quashed.
Sanjaya Kumar Sahoo
Income Tax Officer, Bhubaneswar
R. K. Pattanaik
S. Muralidhar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
