2023 (2) TMI 1150

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..... urt: 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 the Income Tax Act, 1961. It appears .....

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..... r 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 he is not mentally in a position to di .....

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..... gned order dated 26th May, 2022 under Section 148A(b) of the Act and subsequent order under Section 148A(d) along with notice under Section 148 dated 23rd July, 2022 are quashed. Accordingly this writ petition being WPO 213 of 2023 is disposed of by allowing the same and imposing a cost of Rs. 10,000/- on the assessing officer Mr. Bitan Roy to be paid to the petitioner from his salary within a pe .....

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