Orissa High Court Judgments — 2026
4 orders · Page 1 of 1
PRINCIPAL COMMR. OF INCOME TAX-1 vs M/S. ODISHA POWER GENERATION CORPN. LTD
ITA/37/20238 Jan 2026Orissa HC
PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs UTKAL MARINE PRIMARY FISH PRODUCTION AND MARKETING CO. OP. SOCIETY LTD.,JAGATSINGHPUR
ITA/91/20238 Jan 2026Orissa HC
PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs M/S. M.M. ENGINEERS AND CONSULTANTS
ITA/72/20228 Jan 2026Orissa HC
PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs HARSHAD RAI MEHTA
ITA/57/20238 Jan 2026Orissa HCAllowed
The High Court, relying on Supreme Court precedents (Union of India vs. Rajeev Bansal and Deepak Steel and Power Limited), held that for AY 2015-16, all notices issued under Section 148 on or after April 1, 2021, must be dropped. This was based on the Revenue's concession that such notices would not fall for completion within the period prescribed under TOLA.