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2022 (5) TMI 1437 - HC - Income TaxAddition of income - Denial of basic principles of law and justice - arbitrary exercises of powers by the respondents including the National Faceless Assessment Centre - HELD THAT:- Addition has been made in the income of the petitioner for the A.Y. 2017-18 without there being any material disclosing escapement of income by the petitioner. The petitioner has been continuously bringing it to the notice of the respondents that he has not deposited any amount in his bank account i.e. Bank of Baroda and also filed copy of the bank account, a copy of which has also been filed along with supplementary affidavit; and yet the respondents have made addition. Basic principles of rule of law and justice has been deliberately denied to the assessee by the respondents. This prima facie shows conscious attempt to cause serious harassment to the assessee for reasons best known to the respondents. We are frequently coming across orders passed by the respondents including the National Faceless Assessment Centre which show that the respondents have made up their mind to act arbitrarily and not to adhere to the settled principles of law including natural justice and are passing reassessment orders in a whimsical manner. Such prevailing situation causing serious prejudice to the assessees and flagrant violation of basic principles of law by the respondents, needs to be arrested at the earliest. We direct the respondents to file a counter affidavit and show cause as to why exemplary cost in view of the law laid down by the Hon'ble Supreme Court in the case of Assistant Commissioner (ST) & Ors. vs. M/s Satyam Shivam Papers Pvt. Limited & Anr. [2022 (1) TMI 954 - SC ORDER], be not imposed. The respondent no.1 shall also file counter affidavit by means of his personal affidavit within three weeks. All the respondents, besides submitting reply to paragraph of the writ petition, shall also submit reply within one week with respect to the facts noted and the observations made in the order dated 26.05.2022, passed by this Court. Put up as a fresh case for further hearing at 10 AM. on 05.07.2022.
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