2022 (1) TMI 555

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....s. Ami Brahmbhatt i/b Ms. Neelam Jain. For the Respondents : Mr. Sham V. Walve a/w Mr. Pritish Chatterjee. ORDER P. C. 1. This is another matter where Court's precious judicial time is spent due to utter disregard for orders and remarkable ineptitude of the Assessing Officer. 2. Petitioner was served with a draft Assessment Order dated 06/05/2021 with a notice by which Petitioner wa....

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....ng has been granted and the reply dated 12/05/2021 has also not been considered. 3. In our view, there has been total non-application of mind and we would add gross abuse of process by Respondents. Due to the actions / inaction of Respondents, parties are made to incur substantial legal costs and Court's judicial time has also been wasted. It is another case in which, in our view, costs have to....

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....also quashed and set aside. 6. As regards the Assessing Officer who has passed the Assessment Order, the Assessing Officer shall pay a sum of Rs. 10,000/- (Rupees Ten Thousand Only) as donation from his / her personal account to P. M. Cares Fund. The account details are as under : Name of the Account : PM CARES Account Number : 60355358964 IFSC : MAHB0001160 Branch....