SUNIL KUMAR SAHOO vs DEPUTY COMMISSIONER OF INCOME TAX, BBSR — WP(C)/23165/2025

Case under Constitution of India, 1950 Section 226227. Disposed: Contested--Disposed Off on 31st March 2026.

Case disposed

CNR: ODHC010575712025

e-Filing Number

13-08-2025

Filing Number

WP(C)/32718/2025

Filing Date

13-Aug-2025

Registration No

WP(C)/23165/2025

Registration Date

19-Aug-2025

Judge

Mr. Justice Harish Tandon (Cj) , Mr. Justice Murahari Sri Raman

Coram

Mr. Justice Harish Tandon (Cj) , Mr. Justice Murahari Sri Raman

Bench Type

Division Bench

Category

DIRECT TAXES MATTERS ( 10 )

Sub-Category

INCOME TAX ACT 1961 ( 5 )

Judicial Branch

Civil Section

Decision Date

31-Mar-2026

Nature of Disposal

Contested--Disposed Off

Last updated 26-Apr-2026

Acts & Sections

Constitution of India, 1950 Section 226227

Petitioner(s)

  1. 1.SUNIL KUMAR SAHOO

    Adv. KSHIROD KUMAR SAHOO,D.K.SAMAL,D.K.SAMAL, MR.SIDHARTHA RAY (SR.ADV.),D.K.SAMAL

Respondent(s)

  1. 1.DEPUTY COMMISSIONER OF INCOME TAX, BBSR

  2. 2.JOINT COMMISSIONER OF INCOME TAX, BBSR

  3. 3.TAX RECOVERY OFFICER I, BBSR

  4. 4.DY. DIRECTOR OF INCOME TAX, BBSR

Case History

  1. Case disposedDisposed

  2. 31-Mar-2026

    Mr. Justice Harish Tandon (Cj),mr. Justice Murahari Sri RamanView PDF

    Case Summary The Orissa High Court set aside an income tax reassessment order (dated 14.11.2017) for violation of principles of natural justice. The court found that while the Income Tax Officer properly issued a Notice under Section 148 within the statutory limitation period, there was no proper service of this mandatory notice on the assessee before conducting the reassessment. The court remanded the matter for fresh assessment with proper notice and opportunity of hearing to the petitioner. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 19-Mar-2026

    Mr. Justice Harish Tandon (Cj),mr. Justice Murahari Sri RamanView PDF

  4. 19-Mar-2026

    Fresh Admission - Tax Matters

    Mr. Justice Harish Tandon (Cj) , Mr. Justice Murahari Sri Raman

  5. 12-Mar-2026

    Mr. Justice Harish Tandon (Cj),mr. Justice Murahari Sri RamanView PDF

  6. 12-Mar-2026

    First hearing

    Initial hearing scheduled

  7. 13-Aug-2025

    Case filed

    Registration No. WP(C)/23165/2025

casestatus.in Summary

Case Summary The Orissa High Court set aside an income tax reassessment order (dated 14.11.2017) for violation of principles of natural justice. The court found that while the Income Tax Officer properly issued a Notice under Section 148 within the statutory limitation period, there was no proper service of this mandatory notice on the assessee before conducting the reassessment. The court remanded the matter for fresh assessment with proper notice and opportunity of hearing to the petitioner. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

District Courts Supreme Court
Search Another Case