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2023 (2) TMI 1150 - HC - Income TaxValidity of reopening of assessment - effect of newly inserted Section 148A - second consecutive notice when first notice is set aside - HELD THAT:- It appears from record annexed to this writ petition that relating to the same assessment year notice under Section 148 of the Income Tax Act, 1961 dated 23rd June, 2021 was quashed by the order of this Court [2021 (11) TMI 1156 - CALCUTTA HIGH COURT] by which the whole proceeding was set aside on the ground that before coming into effect newly inserted Section 148A of the Act from April, 2021, already reassessment was completed and order u/s 147/143(3) of the Act was passed on 18th June, 2019 which is also much prior to the order of the Hon’ble Supreme Court dated 4th May, 2022 in the case of Union of India vs. Ashish Agarwal [2022 (5) TMI 240 - SUPREME COURT]. In spite of the adverse remarks passed by this Court against the said assessing officer in earlier order of this Court dated 10th November, 2021 for issuing earlier notice dated 23rd June, 2021, u/s 148 of the Act, relating to the same assessment year, the very same assessing officer named Bitan Roy, Ward 5(1) Kolkata has issued the second impugned notice for reopening against already reassessed order in defiance of the order of this Court and which is contumacious also. Conduct of the officer as appears that he is not mentally in a position to discharge his duty and that the reason best known to him as appears from his conduct that he is harassing the petitioner by inviting for this unnecessary litigation and cost of which is to be incurred by the petitioner and by the Government also from public exchequer for defending such type of cases. Income Tax Authority is not in a position to defend the conduct of the Assessing Officer and justify the issuance of the impugned notice under Section 148A(b) and order under Section 148A(d) of the Act after the reassessment was completed long back i.e. prior to newly amended Section 148A of the Act and judgment of the Hon’ble Supreme Court in the case of Ashish Agarwal (supra). Considering the facts and circumstances of this case, the impugned order dated 26th May, 2022 under Section 148A(b) of the Act and subsequent order under Section 148A(d) along with notice under Section 148 dated 23rd July, 2022 are quashed WP is disposed of by allowing the same and imposing a cost of Rs. 10,000/- on the assessing officer Mr. Bitan Roy to be paid to the petitioner from his salary within a period of two weeks.
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