https://www.taxtmi.com/caselaws?id=417090 The Court found the Respondents' non-compliance with orders and lack of application of mind to be an abuse of process, leading to wasted judicial time and incurred legal costs. The Assessment Order was quashed, remanded for de novo consideration by a different Assessing Officer, and costs were imposed on the Assessing Officer. Notices under Sections 156 and 270A were also quashed, emphasizing adherence to legal requirements. The Assessing Officer was directed to donate to the P. M. Cares Fund as a penalty, promoting accountability and integrity in official duties and ensuring procedural compliance and fairness in the assessment process. en-us Tue, 14 Dec 2021 00:00:00 +0530 Thu, 28 Apr 2022 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417090 The Court found the Respondents' non-compliance with orders and lack of application of mind to be an abuse of process, leading to wasted judicial time and incurred legal costs. The Assessment Order was quashed, remanded for de novo consideration by a different Assessing Officer, and costs were imposed on the Assessing Officer. Notices under Sections 156 and 270A were also quashed, emphasizing adherence to legal requirements. The Assessing Officer was directed to donate to the P. M. Cares Fund as a penalty, promoting accountability and integrity in official duties and ensuring procedural compliance and fairness in the assessment process. Case-Laws Income Tax Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417090