Calcutta High Court slaps ₹20,000 costs on Income Tax officer for issuing notice to non-existent entity twice

This is not the first time that Assessing Officer Bitan Roy has found himself at the receiving end of the Court’s ire.
Calcutta High Court
Calcutta High Court

The Calcutta High Court recently imposed ₹20,000 as personal costs on an income tax Assessing Officer (AO), Bitan Roy, after the Court found that he had issued an assessment notice to a company that no longer existed after its amalgamation with another entity in 2019. [Orbit Projects Private Limited Vs Income Tax Officer, Ward 5(1), Kolkata & Ors.]

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