Orissa High Court bars using facts from one tax year for another

The Orissa High Court dismissed a writ petition filed by Monika Sharma against the Assessing Officer, challenging an income‑tax assessment order dated 9 February 2026 for Assessment Year 2018‑19. Sharma argued that the assessment proceedings improperly relied on a show‑cause notice issued on 7 January 2026 that referred to Assessment Year 2024‑25, thereby using facts and figures from a different year. The court examined the documents and observed that the notice, although issued in connection with the 2018‑19 reassessment, explicitly mentioned the later assessment year, raising questions about the legality of such cross‑year citations. The High Court noted the assessment order did not limit the facts to the correct year and held that the use of data from another assessment year was impermissible. The Income Tax Department maintained that any defect could be corrected through appeal, but the court’s ruling emphasized the need for strict adherence to the correct assessment year in tax proceedings.