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2023 (6) TMI 485 - CALCUTTA HIGH COURTValidity of reopening of assessment - notice u/s 148A(b) to non existing entity - HELD THAT:- Notice issued in the name of non-existing entity and which has already been amalgamated on 16th September, 2019 with retrospective effect from 1st April, 2018. It appears from record that against the very same non-existing entity, a notice under Section 148 of the Act was quashed by this court by the order [2022 (3) TMI 1532 - CALCUTTA HIGH COURT] and in spite of quashing of such notice by this court on earlier occasion, again the assessing officer has issued the impugned notice dated 27th May, 2022 against the very same non-existing entity. Such conduct reflect, total non-application of mind by the AO, and rather it is contumacious also and in total disregard and defiance of earlier of the order of this court. Thus quashing the aforesaid impugned notice u/s 148A(b) of the Act and all subsequent proceedings and allowing this writ petition by imposing personal cost of Rs.20,000/- upon Assessing Officer,Bitan Roy, Ward No .V(1), Kolkata which is to be realised from his salary and to be paid to the petitioner.
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