2022 (1) TMI 1291

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....[2023] 452 ITR 285 (Ori)<br>ORISSA HIGH COURT - HC<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.30499 of 2021, W.P.(C) No.26373 of ....

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....ner : 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 conferencing mode. 2. In each of these cas....

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....enue 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 by the Finance Act, 2021 with effect from 1st Apri....

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.... 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 in the notice issued under Section 148 of the IT Act on 31st March, 2021 ....