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Orissa HC dismissed petition for not having any substantial question of law
Case Law Details
- Case Name
- Biswajit Behera Vs ITO (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Orissa High Court
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Biswajit Behera Vs ITO (Orissa High Court)
Orissa High Court held that challenge against order restoring the reassessment proceedings is not maintainable in absence of any substantial question of law. Accordingly, petition dismissed.
Facts- The present appeal is preferred against order passed by ITAT pertaining to assessment year 2012-13. Appeal before the Tribunal was against appellate order dated 21st September, 2023. On last day of the prescribed period, notice under section 148 in Income Tax Act, 1961 was issued. Petitioner contested that without considering and dealing with the objection,...
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