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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Validity of order passed u/s 144B - disregarding the stay ...


Court Quashes Order u/s 144B for Ignoring Stay; No Contempt Notice for Assessing Officer's Oversight.

December 10, 2021

Case Laws     Income Tax     HC

Validity of order passed u/s 144B - disregarding the stay granted by this court - In the assessment order, the Assessing Officer is referring to a letter stating that the assessee has furnished the Hon’ble High Court’s letter and reproduce the letter. But it is not a letter but an order of the court, which also shows total non application of mind by the Assessing Officer and by referring to an order of this court as letter the Assessing Officer is undermining the authority of this court. At the request of Mr. Pinto we are not issuing notice for contempt against the Assessing Officer but at the same time such gross disobedience cannot be ignored. This order, therefore, has to be quashed and set aside. - HC

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