Carelessness by Assessing Officer: Hon’ble Court may impose costs to be recovered from his/her salary & place such judicial orders in the career records of such Assessing Officer.
In a recent judgment, the Bombay High Court declared order passed under the faceless assessment scheme as non-est.
Issues raised:
1. Personal hearing was not granted
2. Submission made was not considered and order states that no response was filed
The court declared the assessment order as non-est being in defiance of section 144B and warned that if such orders are continued to be passed, Hon’ble Court will be constrained to impose substantial costs on the concerned Assessing Officer to be recovered from his/her salary and also directed the department to place such judicial orders in the career records of such Assessing Officer.
