https://www.taxtmi.com/caselaws?id=308292 The Court quashed the impugned notice under Section 148A(b) and subsequent order under Section 148A(d) for the assessment year 2013-14, criticizing the Assessing Officer for contumacious behavior in issuing the notice despite a prior order quashing a previous notice for the same year. The respondent failed to justify the officer's actions, leading to the orders being set aside. The writ petition was allowed, imposing a cost of Rs. 10,000 on the Assessing Officer to be paid to the petitioner within two weeks. The Ministry of Law and Justice was directed to take necessary action based on the court's order. en-us Wed, 08 Feb 2023 00:00:00 +0530 Tue, 13 Jun 2023 20:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308292 The Court quashed the impugned notice under Section 148A(b) and subsequent order under Section 148A(d) for the assessment year 2013-14, criticizing the Assessing Officer for contumacious behavior in issuing the notice despite a prior order quashing a previous notice for the same year. The respondent failed to justify the officer's actions, leading to the orders being set aside. The writ petition was allowed, imposing a cost of Rs. 10,000 on the Assessing Officer to be paid to the petitioner within two weeks. The Ministry of Law and Justice was directed to take necessary action based on the court's order. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308292