2026 (8) TMI 1480

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....or direction in the nature of a writ of certiorari quashing the intimation issued under section 143(1)(a) of the Act dated 01/05/2020, bearing DIN No. CPC/1920/A5/1977173702 issued by the Respondent No.3 for the assessment year 2019-20 herein marked as Annexure - А. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 144 of the Act dated 08/03/2021 bearing DIN No. ITBA/AST/S/144/2020-21/1031314098(1) issued by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure - В. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 270A of the Act dated 21/09/2021 bearing DIN N....

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....ated 28/03/2024 bearing DIN No. ITBA/AST/S/144/2023-24/1063538484(1) issued by the Respondent No.2 for the assessment year 2022-23 herein marked as Annexure - D. ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 270A of the Act dated 13/09/2024 bearing DIN No. ITBA/PNL/F/270A/2024-25/1068661200(1) by the Respondent No.2 for the assessment year 2022-23 herein marked as Annexure - D1. x) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 272A(1)(d) of the Act dated 13/09/2024 bearing DIN No. by the ITBA/PNL/F/272A(1)(d)/202425/1068671999(1) Respondent No.2 for the assessment year 2022-23 herein marked as A....

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....ortionate administrative other expenditure in respect of funds placed in deposit. Hence, it is the contention of the petitioner that the disallowance of the costs by the Revenue in the case of the petitioner is erroneous and is liable to be set aside. 4. The writ petition is vehemently opposed to by the learned counsel for the Revenue. It is contended that there is no fault of the Revenue and the orders have been passed since various notices were not responded to by the petitioner Assessee. 5. Having regard to the judgment of the Division Bench in the case of Totagars [(2010) 3 SCC 223] and in view of the fact that the deduction towards cost of funds has been disallowed by the authorities, it is expedient that the reliefs sought for b....