The relevant part of the court order is se under:

 

In result, the writ petition is allowed with cost of Rs.50,00,000/- on

the respondents, which shall be disposited in Prime Minister National

Relief Fund within three weeks from today.

 

The impugned notice dated

31.03.2021 under Section 148, the impugned order dated 24.03.2022 and the

impugned reassessment order dated 31.03.2022 for the Assessment Year

2017-18 under Section 147 read with Section 144B of the Act, 1961 and all

consequential proceedings are hereby quashed and following directions are

issued:-

 

(i) The respondent No.1 shall ensure that all necessary steps are taken

within one month and a mechanism is developed and is put in place

within one month so that assessees may not be harassed and may not

suffer on account of own fault of the department in its data-base/

portal.

 

(ii) The Respondent No.1 shall provide a mechanism and put it in place within one month from today that the information fed on data-base/ portal is verified in reality and not as an empty formality as has

been done in this case by the Deputy Director of Income Tax (Inv.),

Unit-III, Kanpur, before initiating proceedings under Section 148A/

148/147 of the Act, 1961 so that on one hand bona fide assessees maynot face harassment and on the other hand tax evaders may not escape due to lapses of departmental officers.

 

(iii) The respondent No.1 shall consider to develop a mechanism of the accountability of the officers who either do not observe stautory provisions of the Act, 1961 or fail to discharge their quasi-judicial

function or act in complete breach of principles of natural justice.

 

(iv) A circular be issued forthwith by the respondent No.1 in the light of the direction given in paragraph-52 above.

 

62.Let a copy of this order be sent by the Registrar General of this Court

to the Finance Secretary to the Government of India for compliance.

 

 

63. After this judgment was delivered in open court, the learned Additional Solicitor General of India and the learned Senior Standing Counsel requested that the cost may be deferred today and they may be heard only on the question of quantum of cost. Request is accepted. Payment of cost is deferred till the next date. Let

the matter be put up on 01.09.2022 at 02:00 P.M. for arguments only on

the quantum of costs.