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Income Tax - Highlights / Catch Notes

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Disciplinary proceedings against the Revenue officer Group-A ...

Income Tax

July 15, 2023

Disciplinary proceedings against the Revenue officer Group-A officer - CBDT gave approval for initiating penalty proceedings against the petitioner - However, “approval for issuing Charge Memo/sanction prosecution” lies with the Finance Minister - High Court quashed the Issuance of Charge Memo - Apex Court refused to entertain the SLP - SC

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