Orissa HC Stays Sec 148A(d) Order Due to Missing Notice Info of notice issuance

Nirmal Kumar Kar Vs ITO (Orissa High Court) In the case Nirmal Kumar Kar Vs ITO, the Orissa High Court issued a stay on income tax proceedings initiated under Section 148A(d) of the Income Tax Act, 1961, following a claim by the petitioner that there was no record of a notice issued under Section 148A(b) as required. The petitioner, represented by senior advocate Mr. Sahoo, contended that although the Income Tax Department’s online portal showed a notice under Section 148 as of March 27, 2023, it lacked any reference to the issuance of a prior notice under Section 148A(b), which was purp...