Whether writ against notice u/s 148 is maintainable

Pawan Kumar Agrawala Vs Income Tax Officer (Orissa High Court)

The Chief Justice bench of Orissa High Court, of late has not been entertaining writ petition against notice u/s 148 in view of the decision of the Supreme Court in the case of Anshul Jain.

This is notwithstanding the fact that on 1st February 2023, the Supreme Court in the case of Godrej Sara Lee clearly laid down the principles on which the alternative remedy is not an effective remedy when subject matter of challenge is jurisdiction.

In the instant case, the subject matter of challenge was limitation as well as change of opinion but the Court refused to entertain the writ in view of its earlier judgement in the case of Shiv Metallics and Kailash Kedia.

The stand taken by Hon’ble Orissa High Court , though is against all other high courts.

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