Quashed
M/S. Shree Ganesh Metaliks Ltd. v. Acit, Circle, Rourkela
Orissa HCWP(C)/41108/2021
Case brief
AI extract
What is this about?
The High Court of Orissa, via Bench of A.K. Mohapatra CJ and S.K. Guin J, quashed the impugned notice under Section 148 of the Income Tax Act, 1961 dated 29/06/2021. The court held that the notice was issued without the requisite approval of the CIT, only with the Joint CIT's approval, and thus quashed it along with all consequential proceedings.
What did the court decide?
Impugned notice under Section 148 of the Income Tax Act, 1961 dated 29/06/2021 and all consequential proceedings are quashed.