2018 (7) TMI 2309 - HC - Income Tax

Notice of demand - petitioner is surprised by showing notice of demand - HELD THAT -The legend as written in the writ petition discloses that there is no element of surprise in the matter at all. The petitioner is a practiced litigant; he has been dodging the department, not pursuing his appeals, not abiding by the Statute and the law and now he comes to the Court not for the first time but for the third time. This is sheer abuse of the process of law and the Court. We are not inclined to interfere in the matter. Writ Petition is dismissed.

Summary

The Allahabad High Court dismissed the writ petition, stating the petitioner, a practiced litigant, had been avoiding the department and not following the law. The court found no element of surprise in the notice of demand served to the petitioner. The petitioner's actions were deemed an abuse of the legal process. Sri Gaurav Mahajan represented the department.