DEBABRATA SAHU Vs. PRINCIPAL COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The Petitioner earlier approached this Court with W.P.(C) No. 11366 of 2022, in which a challenge was raised to a notice dtd. 31/3/2021 under Sec. 148 of Income Tax Act, 1961 for the Assessment Year (AY) 2017-18 as well as to the consequential Assessment Order dtd. 29/3/2022.

(2.) While the said writ petition was pending, the Department issued a notice dtd. 1/6/2022 under the amended provision Sec. 148A(b) of the Act,1961 (for short "the Act").

(3.) In view of this development, the Petitioner withdrew W.P.(C) No.11366 of 2022 in this Court in the expectation that the notice under Sec. 148A(b) of the Act would be taken to its logical end. On that basis, the Petitioner filed his objections to the said notice on 11/6/2022. However, pursuant to the said objections, an order has been passed on 27/7/2022 under Sec. 148A(d) of the Act by the Income Tax Officer (ITO), Ward 5(1), Bhubaneswar dropping the proceedings on the ground that pursuant to the notice dtd. 31/3/2021 under Sec. 148 of the Act, the reassessment should be completed by the order dtd. 29/3/2022 of the National Faceless Assessment Centre (NFAC).