9911796707
TMI Blog2022 (9) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner to furnished information in regard to assessment year 2013-14 and further an order was passed by giving final opportunity to file objections/ submissions failing which necessary inference will be drawn accordingly. HELD THAT:- This Court is of the considered opinion that the preliminary objection raised by opposite party is misconceived as this Court while deciding the issue has quashed the consequential orders, if any. Notice issued for the assessment year 2013-14 has also been dealt with by this Court in the judgment and order and the same has been quashed. Let Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow may appear in person for framing of charge that why the contempt proceedings may not be initiated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer bringing to his notice the pendency of the aforesaid writ petition and also apprising him that Section 127 was not even remotely attracted. Therefore, it was incumbent upon the opposite party No.2 to have waited for the outcome of the writ petition, but he proceeded with the matter which shows prejudicial and impartial attitude of the authority. It may be noted that transparency and fairness is the essence of the state action. Therefore, the authorities are expected to proceed in disciplined manner without creating any doubt in the mind of the assesses. As averred above, it was the duty of the Assessing Officer to have referred the question of jurisdiction to the Chief Commissioner or the Commissioner as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued to the petitioner which was challenged in Writ Petition No.9525 (MB) of 2013. The issue in question was that territorial area which was assigned to the Assessing Officer by the competent authority in exercise of the powers under Section 120 (3) of the Income-tax Act, 1961 for the assessment year 2012-13 related to financial year 2011-12. The petitioner shifted his place of business at New Delhi and accordingly filed his income-tax return at Delhi. Later on , a notice under Section 143(2) of the Income-tax Act was issued by the Assessing Officer to which the petitioner tendered his reply that he had already filed his return through e-filing at New Delhi as he has shifted his place of principle business from Lucknow to New Delhi. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the opposite party is misconceived as this Court while deciding the issue has quashed the consequential orders, if any. 8. Notice issued for the assessment year 2013-14 has also been dealt with by this Court in the judgment and order dated 31.3.2015 and the same has been quashed. 9. In view of the above, let Harish Gidwani, Deputy Commissioner of Income Tax, Range-2, Lucknow may appear in person for framing of charge that why the contempt proceedings may not be initiated against him for willful and deliberate disobedience of the judgment and order dated 31.3.2015 passed in Writ Petition No.9525 (MB) of 2013. 10. List this petition on 17.10.2022. 11. In the meantime, learned counsel for the opposite party will file reply t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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