Sameer Agarwal v. ITO Ward-1, Rourkela & Anr.
Case at a glance
- Bench
- S MURALIDHAR
Outcome
Disposed of
The writ petition is disposed of in the above terms
Provisions considered
- Income Tax Act, 1961 s. 148
Key paragraphs
- Para 44. The writ petition is disposed of in the above terms. The interim order is vacated. Chief Justice (Dr. S. Muralidhar) Judge (R.K. Pattanaik) KC Bisoi
Judgment
Petitioner Mr. S.K. Nayak, Advocate -versus- ITO Ward-1, Rourkela and another Opp. Parties Mr. S.S. Mohapatra, Sr. Standing Counsel …. CORAM: THE CHIEF JUSTICE JUSTICE R.K.PATTANAIK Order No. ORDER 11.07.2022
This Court is informed that the present petition stands covered by the judgment of the Supreme Court in Union of India v. Ashis Agarwal (2022) 444 ITR 1.
Mr. Mohapatra has also placed before the Court the copy of the Instruction No.1/2022 dated 11th May, 2022 issued by the ITJ Section, Central Board of Direct Taxes, Ministry of Finance for implementation of the above judgment of the Supreme Court.
In view of the above judgment in Union of India v. Ashis Agarwal (supra) and the aforementioned Instruction No.1/2022, the impugned notice (at Annexure-1) issued by the Department under Section 148 of the Income Tax Act, 1961 is quashed. If the Department chooses to issue a fresh notice in compliance with the ITJ Section’s Instruction dated 11th May 2022, then in such event, the right of the Petitioner to challenge the fresh notice it in // 2 // accordance with law on all the grounds available to the Petitioner in law, is reserved.
Operative part
The writ petition is disposed of in the above terms. The interim order is vacated. Chief Justice (Dr. S. Muralidhar) Judge (R.K. Pattanaik) KC Bisoi
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The writ petition is disposed of in the above terms
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 148.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.