Review Petition Dismissed: Lack of Prior Approval for Reopening Tax Assessment Beyond Four Years.

The HC of Orissa dismissed the review petition due to the absence of prior approval from the Commissioner of Income Tax for reopening the assessment beyond four years. The petitioners were unable to demonstrate valid grounds for reconsidering the previous order, leading to the dismissal of the review petition.

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The High Court of Orissa dismissed the review petition as there was no prior approval of the Commissioner of Income Tax for reopening the assessment beyond 4 years. The petitioners failed to establish grounds for reviewing the previous order. The review petition was dismissed.

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