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Judgment
W.P.(C) No. 41826 of 2021 and I.A. No.19395 of 2021
The matter is taken up by a separate notice.
Mr. T. K. Satapathy, learned Senior Standing Counsel of Income Tax Department enters appearance for Opposite Party Nos.1 to 5 and files his
appearance memo in Court today, which is taken on record.
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.
Issue notice.
Mr. T. K. Satapathy, learned Senior Standing Counsel (Income Tax) accepts notice on behalf of the Opposite Parties. No notice need be issued to
them. Extra copies of the petition be served on him within three days.
Till the next date of hearing, no further proceeding pursuant to the impugned notice shall take place.
List on 24th January, 2022. Replies be filed within two weeks. Rejoinder thereto, if any, be filed before the next date.
Record of re-assessment be produced before the next date.
An urgent certified copy of this order be issued as per rules.
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