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2014 (2) TMI 994 - DELHI HIGH COURTValidity of Notice issued u/s 148 of the Act – Validity of Letter issued by the AO – Held that:- The contentions of the petitioner deserve acceptance - Once the revenue found there was no basis to connect the petitioner with the May Fair Garden property, he ought to have dropped the reassessment proceedings - Nothing survived thereafter - He was acting outside jurisdiction when he issued a letter calling upon the petitioner to avail of the opportunity given to him to cross-examine the complainant – i.e., the person who was the author of the tax evasion petition. Instead of terminating the proceedings initiated under Section 148 of the Act by dropping them the revenue chose inexplicably to keep those proceedings alive - This is illegal and impermissible in law - This amounts to nothing but harassment of the petitioner - There appears to be some vested interest in keeping the proceedings against the petitioner pursuant to the notice alive – revenue have to act in accordance with law and not under any pressure - The AO, being a responsible officer should not be party or pressurised by someone to personal vendetta – thus, the notice issued under Section 148 of the Act as well as the letter set aside – Decided in favour of Assessee.
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