► Head notes :

Income Tax Act, 1961 – Sec.148 – Reassessment proceedings – Validity - Approval from higher authority – Whether notice issued u/w 148 with approval of Joint CIT is valid – High Court - the impugned notice under Section 148 of the Act issued not with the approval of the CIT, but only with the approval of the Joint CIT, is unsustainable in law following this Court order dated 24th January, 2022 in W.P.(C) No.20919 of 2021 and batch of writ petitions, (M/s. Ambika Iron and Steel Pvt. Ltd and others v. Principal Commissioner of Income Tax and others) - Consequently, the impugned notice and all consequential proceedings and orders pursuant thereto are hereby quashed – Writ petition allowed

► Name of Judge : Justice R. K. Pattanaik

► Order:

R. K. Pattanaik

1. In view of the fact that the impugned notice under Section 148 of the Income Tax Act, 1961 dated 21^st April, 2021 has been issued not with the approval of the CIT, but only with the approval of the Joint CIT, it is unsustainable in law in terms of the order of this Court dated 24^th January, 2022 in W.P.(C) No.20919 of 2021 and batch of writ petitions, (M/s. Ambika Iron and Steel Pvt. Ltd and others v. Principal Commissioner of Income Tax and others). Consequently, the impugned notice and all consequential proceedings and orders pursuant thereto are hereby quashed. The writ petition is allowed in the above terms.

2. An urgent certified copy of this order be issued as per rules.

► Summery :

Orissa HC: Notice u/s 148 issued with approval of Joint CIT instead of CIT is unsustainable and consequently, the impugned notice, all consequential proceedings and orders pursuant thereto are quashed