Penalty imposed by Bombay HC on PCIT and JAO for mechanically passing and approving the orders in the reassessment proceedings Further asked to verify the conduct of these officers




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Penalty imposed by Bombay HC on PCIT and JAO for mechanically passing and approving the orders in the reassessment proceedings Further asked to verify the conduct of these officers

 

The Bombay High Court once again fined the PCIT and JAO for mechanically passing and approving the orders in the reassessment proceedings.

The Court raised serious doubts on the credibility of PCIT.

The Court Observe that

” 25. ๐‘ญ๐’“๐’๐’Ž ๐’•๐’‰๐’† ๐’“๐’†๐’‚๐’…๐’Š๐’๐’ˆ ๐’๐’‡ ๐’•๐’‰๐’† ๐‘ท๐‘ช๐‘ฐ๐‘ปโ€™๐’” ๐’“๐’†๐’Ž๐’‚๐’“๐’Œ๐’” (๐’”๐’–๐’‘๐’“๐’‚), ๐’˜๐’† ๐’Ž๐’‚๐’š ๐’๐’ƒ๐’”๐’†๐’“๐’—๐’† ๐’•๐’‰๐’‚๐’• ๐’Š๐’‡ ๐’”๐’–๐’„๐’‰ ๐’‰๐’Š๐’ˆ๐’‰ ๐’๐’‡๐’‡๐’Š๐’„๐’†๐’“๐’” ๐’‚๐’„๐’• ๐’˜๐’Š๐’•๐’‰ ๐’”๐’–๐’„๐’‰ ๐’„๐’๐’๐’๐’”๐’”๐’‚๐’ ๐’๐’๐’-๐’‚๐’‘๐’‘๐’๐’Š๐’„๐’‚๐’•๐’Š๐’๐’ ๐’๐’‡ ๐’Ž๐’Š๐’๐’…, ๐’‚๐’Ž๐’๐’–๐’๐’•๐’Š๐’๐’ˆ ๐’•๐’ ๐’‚๐’ ๐’‚๐’ƒ๐’–๐’”๐’† ๐’๐’‡ ๐’•๐’‰๐’† ๐’‚๐’–๐’•๐’‰๐’๐’“๐’Š๐’•๐’š ๐’‚๐’๐’… ๐’‘๐’๐’˜๐’†๐’“๐’” ๐’˜๐’‰๐’Š๐’„๐’‰ ๐’‚๐’“๐’† ๐’—๐’†๐’”๐’•๐’†๐’… ๐’Š๐’ ๐’‰๐’Š๐’Ž ๐’Š๐’ ๐’๐’‚๐’˜, ๐’˜๐’‰๐’Š๐’„๐’‰ ๐’Š๐’” ๐’„๐’๐’–๐’‘๐’๐’†๐’… ๐’˜๐’Š๐’•๐’‰ ๐’‚ ๐’”๐’†๐’“๐’Š๐’๐’–๐’” ๐’…๐’–๐’•๐’š ๐’‚๐’๐’… ๐’‚๐’ ๐’๐’ƒ๐’๐’Š๐’ˆ๐’‚๐’•๐’Š๐’๐’ ๐’•๐’ ๐’‚๐’…๐’‰๐’†๐’“๐’† ๐’•๐’ ๐’•๐’‰๐’† ๐’„๐’๐’“๐’“๐’†๐’„๐’• ๐’‡๐’‚๐’„๐’•๐’” ๐’๐’‡ ๐’•๐’‰๐’† ๐’„๐’‚๐’”๐’† ๐’‚๐’๐’… ๐’๐’ ๐’‚๐’‘๐’‘๐’“๐’๐’‘๐’“๐’Š๐’‚๐’•๐’† ๐’–๐’๐’…๐’†๐’“๐’”๐’•๐’‚๐’๐’…๐’Š๐’๐’ˆ ๐’๐’‡ ๐’•๐’‰๐’† ๐’๐’‚๐’˜ ๐’Š๐’ ๐’ˆ๐’“๐’‚๐’๐’• ๐’๐’‡ ๐’‚๐’ ๐’‚๐’‘๐’‘๐’“๐’๐’—๐’‚๐’, ๐’˜๐’‰๐’‚๐’• ๐’„๐’‚๐’ ๐’ƒ๐’† ๐’•๐’‰๐’† ๐’‘๐’๐’Š๐’ˆ๐’‰๐’• ๐’๐’‡ ๐’•๐’‰๐’† ๐’‚๐’”๐’”๐’†๐’”๐’”๐’†๐’†. ๐‘พ๐’† ๐’‰๐’‚๐’—๐’† ๐’‚ ๐’”๐’†๐’“๐’Š๐’๐’–๐’” ๐’…๐’๐’–๐’ƒ๐’• ๐’˜๐’‰๐’†๐’•๐’‰๐’†๐’“ ๐’•๐’‰๐’† ๐’„๐’๐’๐’„๐’†๐’“๐’๐’†๐’… ๐‘ท๐‘ช๐‘ฐ๐‘ป ๐’˜๐’‰๐’ ๐’‰๐’‚๐’” ๐’ˆ๐’“๐’‚๐’๐’•๐’†๐’… ๐’”๐’–๐’„๐’‰ ๐’‚๐’‘๐’‘๐’“๐’๐’—๐’‚๐’ ๐’„๐’‚๐’ ๐’‚๐’• ๐’‚๐’๐’ ๐’„๐’๐’๐’•๐’Š๐’๐’–๐’† ๐’•๐’ ๐’…๐’Š๐’”๐’„๐’‰๐’‚๐’“๐’ˆ๐’† ๐’‰๐’Š๐’” ๐’…๐’–๐’•๐’Š๐’†๐’” ๐’๐’ ๐’”๐’–๐’„๐’‰ ๐’‘๐’๐’”๐’•

31.ย  ๐‘ช๐’๐’๐’”๐’Š๐’…๐’†๐’“๐’Š๐’๐’ˆ ๐’๐’–๐’“ ๐’๐’ƒ๐’”๐’†๐’“๐’—๐’‚๐’•๐’Š๐’๐’๐’” ๐’‚๐’” ๐’Ž๐’‚๐’…๐’† ๐’‚๐’ƒ๐’๐’—๐’†, ๐’•๐’‰๐’Š๐’” ๐’Š๐’” ๐’‚ ๐’‡๐’Š๐’• ๐’„๐’‚๐’”๐’† ๐’˜๐’‰๐’†๐’“๐’†๐’Š๐’ ๐’•๐’‰๐’† ๐’‚๐’‘๐’‘๐’“๐’๐’‚๐’„๐’‰ ๐’‚๐’” ๐’‚๐’…๐’๐’‘๐’•๐’†๐’… ๐’ƒ๐’š ๐’•๐’‰๐’† ๐‘ช๐’๐’–๐’“๐’• ๐’Š๐’ ๐‘บ๐’‚๐’Ž๐’‘ ๐‘ญ๐’–๐’“๐’๐’Š๐’•๐’–๐’“๐’† ๐‘ท๐’“๐’Š๐’—๐’‚๐’•๐’† ๐‘ณ๐’Š๐’Ž๐’Š๐’•๐’†๐’… (๐’”๐’–๐’‘๐’“๐’‚) ๐’๐’†๐’†๐’…๐’” ๐’•๐’ ๐’ƒ๐’† ๐’‡๐’๐’๐’๐’๐’˜๐’†๐’…, ๐’๐’‚๐’Ž๐’†๐’๐’š ๐’•๐’ ๐’…๐’Š๐’“๐’†๐’„๐’• ๐’•๐’‰๐’† ๐’„๐’๐’๐’„๐’†๐’“๐’๐’†๐’… ๐‘ฑ๐‘จ๐‘ถ ๐’Š๐’ ๐’•๐’‰๐’† ๐’‘๐’“๐’†๐’”๐’†๐’๐’• ๐’„๐’‚๐’”๐’† ๐’‚๐’” ๐’‚๐’๐’”๐’ ๐’•๐’‰๐’† ๐‘ท๐‘ช๐‘ฐ๐‘ป ๐‘ด๐’–๐’Ž๐’ƒ๐’‚๐’Š-8, ๐‘ช๐’Š๐’“๐’„๐’๐’† 16(2) ๐’•๐’ ๐’‘๐’†๐’“๐’”๐’๐’๐’‚๐’๐’๐’š ๐’‘๐’‚๐’š ๐’„๐’๐’”๐’• ๐’๐’‡ ๐‘น๐’”.25,000/- ๐’†๐’‚๐’„๐’‰, ๐’•๐’ ๐’ƒ๐’† ๐’…๐’†๐’‘๐’๐’”๐’Š๐’•๐’†๐’… ๐’˜๐’Š๐’•๐’‰ ๐’•๐’‰๐’† โ€œ๐‘ต๐’‚๐’•๐’Š๐’๐’๐’‚๐’ ๐‘จ๐’”๐’”๐’๐’„๐’Š๐’‚๐’•๐’Š๐’๐’ ๐’‡๐’๐’“ ๐‘ฉ๐’๐’Š๐’๐’…โ€, ๐’‰๐’‚๐’—๐’Š๐’๐’ˆ ๐’Š๐’•๐’” ๐’๐’‡๐’‡๐’Š๐’„๐’† ๐’‚๐’• 11/12 ๐‘ฒ๐’‰๐’‚๐’ ๐‘จ๐’ƒ๐’…๐’–๐’ ๐‘ฎ๐’‚๐’‡๐’‡๐’‚๐’“ ๐‘ฒ๐’‰๐’‚๐’ ๐‘น๐’๐’‚๐’…, ๐‘ถ๐’‘๐’‘. ๐‘ฉ๐’‚๐’๐’…๐’“๐’‚ ๐‘พ๐’๐’“๐’๐’Š ๐‘บ๐’†๐’‚ ๐‘ณ๐’Š๐’๐’Œ, ๐‘ด๐’–๐’Ž๐’ƒ๐’‚๐’Š, ๐‘ฐ๐’๐’…๐’Š๐’‚ (๐’๐’‚๐’ƒ๐’Š๐’๐’…๐’Š๐’‚.๐’๐’“๐’ˆ.๐’Š๐’) ๐’˜๐’Š๐’•๐’‰๐’Š๐’ ๐’‚ ๐’‘๐’†๐’“๐’Š๐’๐’… ๐’๐’‡ ๐’•๐’˜๐’ ๐’˜๐’†๐’†๐’Œ๐’” ๐’‡๐’“๐’๐’Ž ๐’•๐’‰๐’† ๐’…๐’‚๐’š ๐’‚ ๐’„๐’๐’‘๐’š ๐’๐’‡ ๐’•๐’‰๐’Š๐’” ๐’๐’“๐’…๐’†๐’“ ๐’Š๐’” ๐’‚๐’—๐’‚๐’Š๐’๐’‚๐’ƒ๐’๐’†.

32. 32.ย  We also issue a further direction that in so far as the conduct of these officers in discharge of their official duties and in the light of the observations as made by us, is concerned, it be scrutinized and considered at the appropriate level by the Ministry, and in that regard, an appropriate decision be taken in the interest of better administration and implementation of the IT Act.

C. C. Dangi & Associates Versus Assistant Commissioner of Income Tax, Circle โ€“ 16(2), Mumbai & Ors.

The copy of the order is as under:

ordjud




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