TMI Blog2023 (2) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Act, 1961 dated 23rd June, 2021 was quashed by the order of this Court [ 2021 (11) TMI 1156 - CALCUTTA HIGH COURT] by which the whole proceeding was set aside on the ground that before coming into effect newly inserted Section 148A of the Act from April, 2021, already reassessment was completed and order u/s 147/143(3) of the Act was passed on 18th June, 2019 which is also much prior to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the petitioner by inviting for this unnecessary litigation and cost of which is to be incurred by the petitioner and by the Government also from public exchequer for defending such type of cases. Income Tax Authority is not in a position to defend the conduct of the Assessing Officer and justify the issuance of the impugned notice under Section 148A(b) and order under Section 148A(d) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arayan Rai, Adv. For the Respondents ORDER The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned notice dated 26th May, 2022 under Section 148A(b) of the Income Tax Act, 1961 relating to assessment year 2013-14 and subsequent order dated 23rd July, 2022 under Section 148A(d) of the aforesaid Act issued along with not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of this Court dated 10th November, 2021 for issuing earlier notice dated 23rd June, 2021, under Section 148 of the Act, relating to the same assessment year, the very same assessing officer named Bitan Roy, Ward 5(1) Kolkata has issued the second impugned notice for reopening against already reassessed order in defiance of the order of this Court and which is contumacious also. Conduct of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Considering the facts and circumstances of this case, the impugned order dated 26th May, 2022 under Section 148A(b) of the Act and subsequent order under Section 148A(d) along with notice under Section 148 dated 23rd July, 2022 are quashed. Accordingly this writ petition being WPO 213 of 2023 is disposed of by allowing the same and imposing a cost of Rs. 10,000/- on the assessing officer Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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