2020 (10) TMI 1330

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....(10) TMI 1330 - PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC<br>Dated:- 16-10-2020<br>Civil Writ Jurisdiction Case No.3665 of 2020 - -<br>Income Tax<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR For the Petitioner : Mr. Suraj Samdarshi, Advocate Mr. Avinash Shekhar, Advocate For the Responden : Mr. Dr.K. N. Singh, ASG Mr. Anshuman Singh, CGC Mr. Rishi Raj Sinha, Advocat....

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....ted 31.12.2019 passed by the Respondent Income Tax Officer, Ward 3(5) Madhubani whereby and where under a demand of Rs.1,01,82,951/- has been raised against the petitioner under Section 156 of the Income Tax Act 1961. (iii) To issue a further appropriate writ, order or direction in the nature of certiorari for quashing notice no. ITBA/PNL/S/271AAC (1) 2019- 20/1023555273 (1) dated 31.12.2019 issu....

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....xplanation offered by the petitioner is a completely arbitrary exercise of authority/power vested in the Respondents. (vi) This Hon&#39;ble Court may further adjudicate and hold that the Respondent Income Tax Officer should have considered this aspect of the matter that the petitioner deposited the case originating from business activity during the demonetisation period. (vii) This Hon&#39;ble C....

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....passed is cryptic in nature as also the Officer has not assigned any reason for carrying out re- assessment in the case of the petitioner. Having perused the same, we are of the considered view that all material facts necessary for adjudication were recorded and considered by the Officer and as such the order cannot be said to be in violation of principles of natural justice, even though it may b....