Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 414 - HC - Income TaxReopening of assessment u/s 147 - denial of natural justice - Faceless Assessment Officer (FAO), goes ahead with wanting to conduct a parallel proceedings and passes three hundred plus pages of order on objections without granting a personal hearing but offering to grant a post facto personal hearing - HELD THAT:- Despite petitioner bringing to his notice that a personal hearing has been granted by respondent no.1 in Mumbai, the same FAO, who is respondent no.4 herein, continues to go ahead with the proceedings and has issued a letter even on 10th March 2022 as final show cause notice to petitioner. Respondent states that he does not know who the FAO is. The said FAO, whose details shall be disclosed to Mr. Suresh Kumar, shall file an affidavit explaining why he has gone ahead with the proceedings notwithstanding being aware of the order passed by this Court on 17th January 2022. The said FAO shall also file a personal affidavit showing cause as to why contempt proceedings should not be initiated against him and why substantial cost should not be imposed upon him for wasting this Court’s precious judicial time due to his conduct/action in breach of orders of this Court. The FAO is given time upto and including 19th March 2022 to file this affidavit. We are making it clear that no further adjournment will be granted and we may even consider imposing substantial cost on the next date. In the meanwhile, respondents shall not take any steps in furtherance of the notices issued by respondent no.4 including the recent one dated 10th March 2022. Stand over to 22nd March 2022 on which date the said FAO shall remain present in Court failing which such order as required to ensure his presence will be passed including issuance of warrant of arrest against him.
|