Assessee should not be made to suffer for Non Application of mind by AO

HIGH COURT OF DELHI Munjal Showa Ltd. versus Deputy Commissioner of Income-tax W.P.(C) no. 4753 of 2011 May 14, 2012 JUDGMENT Sanjiv Khanna, J    Munjal Showa Ltd. has filed the present writ petition for quashing the notice dated 24.3.2011 issued under Section 148 of the Income Tax Act, 1961 (‘Act’, for short) for the assessment year 2005-06. 2. It is an accepted case that the original assessment proceedings pursuant to return of income filed on 29.10.2005 were completed by an order under Section 143(3) of the Act dated 31.12.2008. The assessee had declared incom...