TMI Blog2018 (4) TMI 1720X X X X Extracts X X X X X X X X Extracts X X X X ..... en liability on them for having lodged a complaint against an officer of the department - HELD THAT:- It is brought to the notice of this Court in several cases that the files are selected for scrutiny with the aid of computers. Further, in terms of the impugned order, the petitioner is asked to pay a meagre portion of the demand. In the circumstances, no justification to entertain the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. The assessment of the petitioner for the year 2014- 15 has been revised by the assessing officer invoking the powers under Section 143(3) of the Act. Ext.P3 is the order of assessment issued in respect of the petitioner for the year 2014- 15. The petitioner challenged Ext.P3 order of assessment in app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een subjected to scrutiny at any point of time; that in relation to the returns filed by one of the sister concerns of the petitioner for the year 2011- 12, an officer of the department demanded bribe from the petitioner; that the matter was complained by the petitioner to the Central Bureau of Investigation and on the said complaint, the officer concerned is being prosecuted; that the returns sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a view to fasten liability on them for having lodged a complaint against an officer of the department. It is brought to the notice of this Court in several cases that the files are selected for scrutiny with the aid of computers. Further, in terms of the impugned order, the petitioner is asked to pay a meagre portion of the demand. In the circumstances, I do not find any justification to entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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