The High Court dismissed the Income Tax Officer's notice under Section 148, quashing it and reserving the Petitioner's right to challenge any fresh notice.
Impugned notice under Section 148 of the Income Tax Act, 1961 is quashed.
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IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.7557 of 2022
Chirag Gupta
…. Petitioner Mr. R.P. Kar, Advocate
-versus-
Income Tax Officer, Ward, Bhadrak and others
…. Opp. Parties Mr. S.S. Mohapatra, Sr. Standing Counsel
CORAM: THE CHIEF JUSTICE
JUSTICE R.K.PATTANAIK
ORDER
Order No.
11.07.2022
Page 1 of 2
// 2 //
accordance with law on all the grounds available to the Petitioner in law, is reserved.
(Dr. S. Muralidhar)
Chief Justice
(R.K. Pattanaik)
Judge KC Bisoi
Page 2 of 2
1 issue framed by the court
Whether the notice issued under Section 148 of the Income Tax Act, 1961 can be quashed in light of the Supreme Court judgment in Union of India v. Ashis Agarwal.
Colour shows how this judgement treated each authority
Union of India v. Ashis AgarwalFollowed¶1
(2022) 444 ITR 1
1 provisions across 1 enactments
Chirag Gupta
Income Tax Officer, Ward, Bhadrak
R.K. Pattanaik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
