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2022 (1) TMI 555 - BOMBAY HIGH COURTOrder Passed as per draft Assessment - Order assessment completed as per the draft Assessment Order - cutting and pasting the draft Assessment Order - Petitioner explained why it could not respond earlier and also showed cause as to why the order as per draft Assessment Order should not be passed but notwithstanding this reply, Respondents have gone ahead and passed the impugned order - HELD THAT:- In our view, there has been total non-application of mind and we would add gross abuse of process by Respondents. Due to the actions / inaction of Respondents, parties are made to incur substantial legal costs and Court’s judicial time has also been wasted. It is another case in which, in our view, costs have to be imposed on the Assessing Officer hoping that the concerned parties will also take action against the Assessing Officer for passing such orders without application of mind.4. Assessment Order dated 23/09/2021 is hereby quashed and set aside. The matter is remanded for de novo consideration. The Assessing Officer, who will not be the same officer who passed the earlier Assessment Order, shall consider the reply filed by Petitioner on 12/05/2021 and pass an Assessment Order as he deems fit in accordance with law, within 8 weeks from the time this order gets uploaded but before passing the order shall give a personal hearing to Petitioner.
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