https://www.taxtmi.com/caselaws?id=758546 The HC addressed two writ petitions filed by the petitioner, an assessee under the Income Tax Act, 1961. In the first petition, the court directed the petitioner to request relevant documents from the Department within ten days and respond to Ext.P4 notice within four weeks. Non-compliance would allow the Department to proceed with the assessment. The second petition, seeking to defer assessments under Ext.P1, P3, and P12 notices, was dismissed as an abuse of process, invoking res judicata since the issues were not raised in the first petition. The court emphasized that separate proceedings for unresolved grievances in earlier concluded cases are impermissible. en-us Wed, 21 Feb 2024 00:00:00 +0530 Mon, 16 Sep 2024 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758546 The HC addressed two writ petitions filed by the petitioner, an assessee under the Income Tax Act, 1961. In the first petition, the court directed the petitioner to request relevant documents from the Department within ten days and respond to Ext.P4 notice within four weeks. Non-compliance would allow the Department to proceed with the assessment. The second petition, seeking to defer assessments under Ext.P1, P3, and P12 notices, was dismissed as an abuse of process, invoking res judicata since the issues were not raised in the first petition. The court emphasized that separate proceedings for unresolved grievances in earlier concluded cases are impermissible. Case-Laws Income Tax Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758546