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2006 (6) TMI 74 - HC - Income TaxWhether the order of the assessing authority is vitiated for the reason that he was acting under the dictation of his superior - there is nothing in letter of the Commissioner of Income-tax so as to conclude that the assessing authority was acting under the dictation of his superior. No doubt the Commissioner has directed the assessing authority to initiate income-tax proceedings. But the further direction was to issue notice under section 148 after recording his reasons for the same. There is still another direction that the Assessing Officer should comply with all the requirements of law while initiating action. The reassessment proceedings initiated by the Deputy Commissioner was after applying his mind to all the relevant materials and also after recording the grounds of his belief - Even if there is advertence in the reassessment proceedings to the direction of the superior officer, that by itself will not vitiate the resultant proceedings as long as the Assessing Officer has independently applied his mind to all the relevant aspects and has arrived at the reasons for his belief
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