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of <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> The HC of Orissa annulled a notice under Section 148 of the Income Tax Act, 1961, deeming it invalid due to its issuance following approval by the JCIT ... Reopening of assessment u/s 147 - reopening beyond period of 4 years - mandation to get prior approval of the Commissioner of Income Tax - challenge is to a notice u/s 148 which has been issued after approval by the JCIT and not the CIT - HELD THAT:- As following the order of this Court in M/S. AMBIKA IRON AND STEEL PVT. LTD., SUNITA DALMIA, NIRU AGARWAL, BIDESH BARAN ROY and others [2022 (1) TMI 1291 - ORISSA HIGH COURT] wherein held Officer authorized to record the necessary satisfaction had to be the Chief Commissioner of Income Tax / Commissioner of Income Tax. The impugned notice and all consequential proceedings are hereby quashed. The writ petition is disposed of. 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.
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