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2015 (9) TMI 611 - HC - Income TaxLegality of affidavit - Assessing Officer had filed the subject appeal has also filed affidavit dated 24 August 2015 pointing out that a mistake occurred on his part as he proceeded to file this appeal on the note prepared by his staff - Held that:- We accept the unconditional apology of the present incumbent Assessing officer as well as erstwhile Assessing officer who was Officer responsible for filing the appeal. We trust that they would be more careful in the manner in which appeals/affidavits etc. are filed in the Court and would cease to adopt a casual approach as reflected in the filing and prosecution of the subject appeal. We accept the incumbent Assessing Officer's statement in the affidavit dated 24 August 2015 that there was no intent on his part to mislead this court in affidavit dated 29 June 2015 and that the same happened due to a genuine mistake and misunderstanding on his part. We trust that the Principal Commissioner of Income Tax would take appropriate action, if necessary, after considering the explanation received from the concerned officers. We accept the apology of the erstwhile and incumbent Assessing Officer and close the present issue.
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