https://www.taxtmi.com/caselaws?id=438911 The High Court quashed the impugned notice issued under Section 148A(b) of the Income Tax Act, 1961, due to being issued in the name of a non-existing entity that had been previously amalgamated. The court criticized the assessing officer's conduct as reflecting a total lack of application of mind and non-compliance with earlier court orders. The court imposed a personal cost of Rs.20,000/- on the assessing officer and directed the recovery from his salary. Additionally, the court ordered communication of the judgment to the tax authorities for necessary action and compliance within the department. en-us Thu, 02 Mar 2023 00:00:00 +0530 Sun, 11 Jun 2023 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438911 The High Court quashed the impugned notice issued under Section 148A(b) of the Income Tax Act, 1961, due to being issued in the name of a non-existing entity that had been previously amalgamated. The court criticized the assessing officer's conduct as reflecting a total lack of application of mind and non-compliance with earlier court orders. The court imposed a personal cost of Rs.20,000/- on the assessing officer and directed the recovery from his salary. Additionally, the court ordered communication of the judgment to the tax authorities for necessary action and compliance within the department. Case-Laws Income Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438911