Orissa High Court Judgments — 2026

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.