2023 (6) TMI 485

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....Respondents : Mrs. Smita Das De ORDER Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned notice under Section 148A(b) of the Income Tax Act, 1961 dated 27th May, 2022, relating to assessment year 2015-16 on the ground that the same has been issued in the name of non-existing entity and which has already been amalgamated on 16th....

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....rt has imposed the personal cost of Rs.10,000/- upon the very same Assessing Officer, Bitan Roy by order dated 8.2.2023 in WPO No.213 of 2023. Considering the facts and circumstances of the case as appears from record and submission of the parties this writ petition being WPA 3814 of 2023 is disposed of by quashing the aforesaid impugned notice dated 27th May, 2022, under Section 148A(b) of the....