2021 (5) TMI 805

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....cond 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 dated 22.04.2009, the writ petition was ord....

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....e 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 that old records has to be searched and located. A....

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....o 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 quashed by the court. The context and the content of t....