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TMI Blog2019 (9) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... along with evidence if any led by the complainant in support thereof; c. Quash notice u/s.148 dated 31.03.2015, and orders dated 18.12.2018 and 27.12.2018, passed by the Respondent in the Petitioner's case for AY 2008-09, and all proceedings pursuant thereto; d. Direct the Respondent to show-cause as to why proceedings under the Contempt of Courts Act 1971 not be initiated against her, for willful defiance of this Hon'ble Court's directions in WP(C) 9800/2015; e. Direct exemplary costs to be imposed on the Respondent as well as the complainant; f. Direct the Respondent's department to lay down binding guidelines as to proper examination of tax evasion complaints by field officers prior to taking action on such basis; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, therefore, it is not in compliance of the judgment rendered by this Court in W.P. (C) No. 9800/2015. 5. We are not setting out the facts in which the impugned order dated 18.12.2018 has come to be passed, since they have elaborately been stated in the aforesaid decision. It is not clear as to whether, or not, the petitioner assessee appeared before the Assessing Officer on 31.01.2018 at 02:30 p.m. for the purpose of fixing a date for hearing of the objections of the petitioner to the notice under Section 148 of the Act. There is no averment made by the petitioner that the petitioner had so appeared, though learned counsel for the petitioner submits that the petitioner had appeared and that there was no officer present to attend to him. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejecting the objections of the petitioner, has not complied with the aforesaid decision of this Court in Scan Holding (P) Ltd. (supra). 7. We are not inclined to entertain the present writ petition insofar as the challenge to the order dated 18.12.2018 is concerned. The petitioner has already invoked the statutory remedy available to it by preferring its appeal against the assessment order dated 27.12.2018 before the CIT (Appeals), and it shall be open to the petitioner to assail the issuance of notice under Section 148; the reasons for re-opening furnished by the Assessing Officer; as well as the order dated 18.12.2018 disposing of the petitioner's objections to the re-opening of the objections under Section 148. 8. Insofar as the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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