Home › Income-Tax Act › K. Devasis Patro v.ITO (2023) 153 taxmann.com 197 (Orissa) (HC) Tapan Kumar Ghadei v. ITO (2023) 153 taxmann.com 576 (Orissa)(HC) Editorial : SLP of Revenue is dismissed due to low tax effect, ITO v. K. Devasis Patro (2023) 294 Taxman 343 (SC)/ ITO v. Tapan Kumar Ghadei (2023) 455 ITR 356 /294 Taxman 522 (SC)

K. Devasis Patro v.ITO (2023) 153 taxmann.com 197 (Orissa) (HC) Tapan Kumar Ghadei v. ITO (2023) 153 taxmann.com 576 (Orissa)(HC) Editorial : SLP of Revenue is dismissed due to low tax effect, ITO v. K. Devasis Patro (2023) 294 Taxman 343 (SC)/ ITO v. Tapan Kumar Ghadei (2023) 455 ITR 356 /294 Taxman 522 (SC)

S. 148 : Reassessment-Notice-Beyond period of limitation of six years-Notice and consequential order was quashed. [S. 147, 149, Art. 226]

Allowing the petition the High Court held that the  reassessment notice  was  issued beyond limitation period of six years after end of assessment and consequential orders are set aside. Followed, Ambika Iron & Steel (P.) Ltd. v. Pr. CIT [2023] 452 ITR 285 (Orissa.)(HC)