Orissa High Court Judgments — 2026

The High Court quashed the orders issued under Section 148A(d) and notices issued under Section 148 of the Act. This was based on the Supreme Court's concession that for AY 2015-16, notices issued after April 1, 2021, should be dropped.

The tribunal held that the ex parte proceedings were unsustainable as the notice under Section 148 was served at the old address despite the department being aware of the change. Consequently, the assessee was not afforded adequate opportunity to present their case.