TMI Blog2021 (11) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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. Consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 2013-14 and challenged the notice under Section 148 of the Income Tax Act, 1961 mainly on the ground that the same is bad and illegal in view of the fact that relating to the same assessment year, notice under Section 148 of the Act was issued and final assessment order under Section 147/143(3) of the Act was already passed on 18th June, 2019 as appears at page 43 of the writ petition. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending or calling for any affidavit since there is no scope to contradict the allegation of the petitioner as appears from records. The impugned notice dated 23rd June, 2021 under Section 148 of the Act is accordingly set aside. Registrar, Original Side shall forward this order to the Principal Chief Commissioner, Kolkata. This writ petition being WPO 825 of 2021 is disposed of. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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