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of <h1>Orissa court invalidates income tax notice for 2013-14, aligning with SC precedent in favor of petitioner.</h1> <h3>Poonam Agrawal Versus Income Tax Officer, Ward- Angul and others.</h3> Poonam Agrawal Versus Income Tax Officer, Ward- Angul and others. - TMI The High Court of Orissa quashed the impugned notice under Section 148 of the Income Tax Act, 1961 for the assessment year 2013-14, citing the judgment of the Supreme Court in Union of India v. Ashish Agarwal. The court referred to previous orders and ruled in favor of the petitioner.
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