Orissa HC dismissed petition for not having any substantial question of law

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 21^st September, 2023. On last day of the prescribed period, notice under section 148 in Income Tax Act, 1961 was issued. Petitioner contested that with

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