Orissa HC stays section 148 notice issued in violation of section 148A By Anand Gupta TaxGuru

Orissa HC stays section 148 notice issued in violation of section 148A Charana Panda (HUF) Vs ITO (Orissa High Court) 1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned. 2. Issue notice. 3. […]

Charan Panda (HUF) Vs ITO (Orissa High Court)

1. The contention of the petitioner is that there is a violation of section 148-A of the Income Tax Act, 1961 ('the Act') and also that the proceedings are time bound. Questions also arise on the competence of the officer issuing the notice under section 148 of the Act.

2. Issue notice.

3. Shri T.K. Satpathy, learned Senior Standing Counsel (Income Tax) allows the notice on behalf of the opposition parties. There is no need to issue notice to them. Additional copies of the petition should be served to him within three days.

4. Till the next date of hearing, no further action shall be taken in pursuance of the impugned notice.

5. List as on 23rd September, 2021. Reply to be filed within three weeks. The reply, if any, to this should be filed before the next date.

6. Immediately certified copy of this order should be issued as per rules.

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