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TMI Blog2022 (1) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... why the order as per draft Assessment Order should not be passed but notwithstanding this reply, Respondents have gone ahead and passed the impugned order - HELD THAT:- In our view, there has been total non-application of mind and we would add gross abuse of process by Respondents. Due to the actions / inaction of Respondents, parties are made to incur substantial legal costs and Court s judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K.R. Shriram And Amit B. Borkar , JJ. For the Petitioner : Mr. Rahul Sarda a/w Ms. Ami Brahmbhatt i/b Ms. Neelam Jain. For the Respondents : Mr. Sham V. Walve a/w Mr. Pritish Chatterjee. ORDER P. C. 1. This is another matter where Court s precious judicial time is spent due to utter disregard for orders and remarkable ineptitude of the Assessing Officer. 2. Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , But the assessee company did not respond or remain silent on this issue . No personal hearing has been granted and the reply dated 12/05/2021 has also not been considered. 3. In our view, there has been total non-application of mind and we would add gross abuse of process by Respondents. Due to the actions / inaction of Respondents, parties are made to incur substantial legal costs and Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... least one week in advance. 5. Consequently, notices issued under Sections 156 and 270A are also quashed and set aside. 6. As regards the Assessing Officer who has passed the Assessment Order, the Assessing Officer shall pay a sum of ₹ 10,000/- (Rupees Ten Thousand Only) as donation from his / her personal account to P. M. Cares Fund. The account details are as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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