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<h1>Orissa HC Invalidates Income Tax Notice Issued with Improper Approval, Citing Precedent.</h1> <h3>Maruti Trading Co. and Another Versus ITO, Ward Paradeep, Paradeep and Others</h3> Maruti Trading Co. and Another Versus ITO, Ward Paradeep, Paradeep and Others - TMI The High Court of Orissa quashed a notice under Section 148 of the Income Tax Act, 1961 as it was issued after approval by the JCIT and not the CIT. The decision was based on a previous court order.