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2010 (9) TMI 829 - PATNA HIGH COURTWrit petition - Notice u/s 148 - reassessment - Different view for the two periods - held that:- The learned assessing authority should trust honest assessees, and discard their returns for very valid reasons in a situation like the present one, as it had happened in the case of Dr. Narendra Prasad [2009 (10) TMI 155 - PATNA HIGH COURT], that the Department has taken a consistent view for all these years except the period in question. We hope the learned authorities under the Act will keep this in mind in future, otherwise it gives rise to clearly avoidable litigations, and rattles honest assessees. - Decided in favor of assessee.
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