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    <title>2016 (8) TMI 1340 - ALLAHABAD HIGH COURT</title>
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    <description>An assessing authority that proceeded again at Noida despite an earlier finding that service and assessment at the old address were beyond its territorial jurisdiction was found to have acted unjustifiably after the dealer&#039;s address had been transferred to Ghaziabad. Although the impugned assessment orders were withdrawn, making further adjudication on their validity unnecessary, the Court treated the repeated proceedings as the result of an illegal and avoidable exercise of power. It therefore disposed of the writ petition as infructuous on the withdrawn orders, but imposed costs and directed inquiry and disciplinary consideration against the responsible officer for misuse of jurisdiction and harassment.</description>
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    <pubDate>Tue, 02 Aug 2016 00:00:00 +0530</pubDate>
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      <title>2016 (8) TMI 1340 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=200054</link>
      <description>An assessing authority that proceeded again at Noida despite an earlier finding that service and assessment at the old address were beyond its territorial jurisdiction was found to have acted unjustifiably after the dealer&#039;s address had been transferred to Ghaziabad. Although the impugned assessment orders were withdrawn, making further adjudication on their validity unnecessary, the Court treated the repeated proceedings as the result of an illegal and avoidable exercise of power. It therefore disposed of the writ petition as infructuous on the withdrawn orders, but imposed costs and directed inquiry and disciplinary consideration against the responsible officer for misuse of jurisdiction and harassment.</description>
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