2023 (2) TMI 1150

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....r the Respondents ORDER The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned notice dated 26th May, 2022 under Section 148A(b) of the Income Tax Act, 1961 relating to assessment year 2013-14 and subsequent order dated 23rd July, 2022 under Section 148A(d) of the aforesaid Act issued along with notice under Section 148 of....

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....10th November, 2021 for issuing earlier notice dated 23rd June, 2021, under Section 148 of the Act, relating to the same assessment year, the very same assessing officer named Bitan Roy, Ward 5(1) Kolkata has issued the second impugned notice for reopening against already reassessed order in defiance of the order of this Court and which is contumacious also. Conduct of the officer as appears that ....