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Facts of One Assessment Year Cannot Be Used for Another: Orissa HC
Case Law Details
- Case Name
- Monika Sharma Vs Assessing Officer (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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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, 20...
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