https://www.taxtmi.com/caselaws?id=415647 The court quashed the assessment order issued under Section 148 of the Income Tax Act for A.Y. 2012-2013 due to the Assessing Officer's willful disobedience of a court stay order. The court directed a remand to the Assessing Officer for fresh consideration, emphasizing compliance with legal procedures. Additionally, a penalty of a donation to the P. M. Cares Fund was imposed on the Assessing Officer for willful disobedience, with proof of payment required within a specified timeline. The judgment underscored the importance of Assessing Officers adhering to court orders and concluded by outlining the necessary actions for compliance. en-us Mon, 06 Dec 2021 00:00:00 +0530 Fri, 10 Dec 2021 08:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415647 The court quashed the assessment order issued under Section 148 of the Income Tax Act for A.Y. 2012-2013 due to the Assessing Officer's willful disobedience of a court stay order. The court directed a remand to the Assessing Officer for fresh consideration, emphasizing compliance with legal procedures. Additionally, a penalty of a donation to the P. M. Cares Fund was imposed on the Assessing Officer for willful disobedience, with proof of payment required within a specified timeline. The judgment underscored the importance of Assessing Officers adhering to court orders and concluded by outlining the necessary actions for compliance. Case-Laws Income Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415647