2022 (1) TMI 1291

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....[2023] 452 ITR 285 (Ori)<br>ORISSA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 24-1-2022<br>W.P.(C) No.20919 of 2021, W.P.(C) No.21480 of 2021, W.P.(C) No.24589 of 2021, W.P.(C) No.39915 of 2021, W.P.(C) No.41242 of 2021, W.P.(C) No.41282 of 2021, W.P.(C) No.1782 of 2022, W.P.(C) No.1786 of 2022, W.P.(C) No.41826 of 2021, - -<br>Income Tax<br>W.P.(C) No.30489 of 2021, W.P.(C) No.30....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....F JUSTICE S. MISHRA For the Petitioner : Mr. Sidhartha Ray, Advocate, Mr. R.P. Kar, Advocate, Mr. J.M. Pattanaik, Advocate, Mr. Basudev Panda, Sr. Advocate, Mrs. Kananbala Roychoudhury, Advocate For Opposite Parties : Mr. S.S. Mohapatra Senior Standing Counsel, Mr. T.K. Satapathy, Sr. Standing Counsel, Mr. R.S. Chimanka, Sr. Standing Counsel ORDER 1. These matters are taken by video co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 147 of the IT Act. 4. The stand of the Revenue that in view of the notifications issued by the Central Government in terms of the provisions of the Taxation and other laws (Relaxation and Amendment of Certain Provisions) Act, 2020, the said time limits stood extended is clearly untenable as those notifications were issued to deal with the situation arising from the amendment to the IT Act b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 151(1) of the Income Tax Act, 1961since the reopening of the assessment was beyond 4 years, it had to have the prior approval of the Commissioner of Income Tax, and there was no such approval in the present case. 2. Consequently, no ground is made out for reviewing the order dated 20th November, 2019 in W.P.(C) No.7618 of 2009. 3. The review petition is dismissed." 6. Indeed....