| Court: | Allahabad High Court |
| Head Notes: | A personal affidavit of Shri Tarun Bajaj, Revenue Secretary to the Government of India, has taken on record. The Government shall take all actions against the erring officers where it is established that assessment framed is High-pitched Assessment, there is non-observance of principles of natural justice, non-application of mind or gross negligence of Assessing Officer/Assessment Unit |
| Law: | Income-Tax Act |
| Section(s): | 148,148A, natural justice, high pitched assessment, gross negligence |
| Counsel(s): | Ashish bansal |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA Milind Wadhwani DISA, FAFD(Cert.), CCCA(Cert.),Research (Phd.) Scholar Mob. 9826273333* |
| Date of upload: | May 29, 2022 |
“The Government shall take all actions against THE ERRING OFICERS # WHERE IT IS ESTABLISHED THAT ## assessment framed is High-pitched Assessment, there is non-observance of principles of natural justice, non-application of mind or gross negligence of Assessing Officer/Assessment Unit”
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# that is taken to include the CPC !
## certainly the marked terms may be a cause for worry; anyway, INITIATION OF ACTION need not, or ought not to wait for ‘establishing’ to the hilt.
Hope, with the REVENUE’s commitment on the court record, there is going to be some improvement , in the near future, in the effective administration and enforcement of the law. Further, the balance should tilt in taxpayers’ favour in respect of those areas where the legislative enactments are facing bona fide /genuine challenges by invoking the overriding principles of NATURAL JUSTICE.
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