Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural just...
Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy Commissioner of Income Tax - deliberate and willful disobedience - If the action of DCIT, Range -2, Lucknow is considered in the background by the allegations made against him, it was his purposeful act to harass the applicant in spite of order of the writ Court. Unnecessarily mens rea is not required to be proved in a case of contempt but in the present case the violation is willful, deliberate and coupled with intention and motive to harass the applicant. - HC
Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy Commissioner of Income Tax - deliberate and willful disobedience - If the action of DCIT, Range -2, Lucknow is considered in the background by the allegations made against him, it was his purposeful act to harass the applicant in spite of order of the writ Court. Unnecessarily mens rea is not required to be proved in a case of contempt but in the present case the violation is willful, deliberate and coupled with intention and motive to harass the applicant. - HC
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