Monika Sharma Vs Assessing Officer (Orissa High Court)
The Orissa High Court considered a writ petition challenging the assessment order dated 9th February, 2026 passed under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961 for Assessment Year 2018-19. The petitioner also sought quashing of the demand notice, the notice issued under Section 148A(b), and the order passed under Section 148A(d).
The petitioner submitted that, pursuant to a notice issued under Section 148A(b) alleging bogus input tax credit claimed for Assessment Year 2018-19, an order dated 29th August, 2024 was passed under Section 148A(d) holding it to be a fit case for issuance of notice under Section 148. The reassessment proceedings were conducted through the faceless assessment mechanism, during which a notice under Section 142 was issued. According to the petitioner, all relevant documents and materials were uploaded to justify the claim of input tax credit arising from transactions under the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017.
The petitioner specifically relied upon the show-cause notice dated 7th January, 2026, pointing out that paragraph 4.1 of the notice stated that it referred to “assessment proceedings for A.Y. 2024-25” and proposed variations on the basis of the paper book and other details filed by the assessee. It was contended that although the reassessment proceedings related to Assessment Year 2018-19, the Assessing Officer had referred to Assessment Year 2024-25, thereby raising questions regarding the legality of using facts and figures pertaining to one assessment year while assessing another assessment year.
