TMI Blog2022 (5) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... losing escapement of income by the petitioner. The petitioner has been continuously bringing it to the notice of the respondents that he has not deposited any amount in his bank account i.e. Bank of Baroda and also filed copy of the bank account, a copy of which has also been filed along with supplementary affidavit; and yet the respondents have made addition. Basic principles of rule of law an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost in view of the law laid down by the Hon'ble Supreme Court in the case of Assistant Commissioner (ST) Ors. vs. M/s Satyam Shivam Papers Pvt. Limited Anr. [ 2022 (1) TMI 954 - SC ORDER ], be not imposed. The respondent no.1 shall also file counter affidavit by means of his personal affidavit within three weeks. All the respondents, besides submitting reply to paragraph of the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ementary affidavit, which is taken on record. This case prima facie shows high handedness and arbitrary exercises of powers by the respondents including the National Faceless Assessment Centre who are not ready to adhere to the basic principles of law and justice. An addition of Rs.13,67,24,000/- has been made in the income of the petitioner for the A.Y. 2017-18 without there being any material di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to act arbitrarily and not to adhere to the settled principles of law including natural justice and are passing reassessment orders in a whimsical manner. Such prevailing situation causing serious prejudice to the assessees and flagrant violation of basic principles of law by the respondents, needs to be arrested at the earliest. Under the circumstances we direct the respondents to file a coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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