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2021 (11) TMI 1156 - HC - Income TaxConsecutive reopening assessment proceedings - second notice under the same section in respect of the same assessment year - non-application of mind - HELD THAT:- As second notice under the same section in respect of the same assessment year is totally in non-application of mind and such action on the part of the assessing officer concerned has caused harassment to the petitioner and created the scope of litigation and petitioner had to bear unnecessary cost of litigation and at the same time department has also to incur cost of unnecessary litigation from public exchequer for defending litigation arose due to non-application of mind by the assessing officer concerned. Considering all there is no need of keeping the writ petition pending or calling for any affidavit since there is no scope to contradict the allegation of the petitioner as appears from records. The impugned notice u/s 148 of the Act is accordingly set aside. Decided in favour of assessee.
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