https://www.taxtmi.com/caselaws?id=301189 The court granted interim relief in a case challenging a notice under Section 148 of the Income Tax Act for reopening assessment. It found the reopening lacked independent application of mind and stayed the notice. The Assessing Officer's immediate assessment order after disposing of objections was deemed defiance of court directions, with the court considering potential action against the officer. Despite the officer's apology for unawareness of the court order, no offer to withdraw the order was made. The court reserved judgment on the action against the officer pending further explanation, emphasizing adherence to legal procedures and court directives in tax assessments. en-us Thu, 09 Jul 2015 00:00:00 +0530 Thu, 17 Mar 2022 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301189 The court granted interim relief in a case challenging a notice under Section 148 of the Income Tax Act for reopening assessment. It found the reopening lacked independent application of mind and stayed the notice. The Assessing Officer's immediate assessment order after disposing of objections was deemed defiance of court directions, with the court considering potential action against the officer. Despite the officer's apology for unawareness of the court order, no offer to withdraw the order was made. The court reserved judgment on the action against the officer pending further explanation, emphasizing adherence to legal procedures and court directives in tax assessments. Case-Laws Income Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301189