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2021 (5) TMI 805

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....nment Advocate ORDER This is the second round of writ petition filed by the petitioner in respect of the same assessment year. Earlier a notice dated 20.01.2009 was issued to the petitioner which culminated in an assessment order dated 27.02.2009 for the assessment year 2008-2009. The petitioner challenged the aforesaid assessment order dated 27.02.2009 in W.P.No.5517 of 2009. By an order da....

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....notice dated 31.12.2015 on the ground that the notice refers to an assessment order dated 27.02.2009 and therefore submits that the impugned notice was also liable to be quashed. 4. It is noticed that the petitioner actually replied to the above notice vide letter dated 20.01.2016 and sought for extension of time to submit the particulars stating that the petitioner was not in existence and tha....

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....used the impugned notice. The writ petition ought to have been dismissed in limini. The petitioner has unnecessarily dragged the proceedings in respect of assessment year 2008-2009. The petitioner has not only wasted the time of the court but has also unnecessarily choked the assessment proceeding by stating that the impugned notice refers to be assessment order dated 27.02.2009 which has been qua....