Jurisdictional CIT should not be part of DRP to avoid Bias- Uttarakhand High Court

Hyundai Heavy Industries Ltd VS Union of India (Uttarakhand High Court)- The petitioner consequently orally objected to the constitution of the collegium and submitted that there was a conflict of interest if the DIT-II continues to sit in the collegium since he was involved in the reassessment proceedings. In-spite of the oral objection, the DIT-II did not recuse himself and participated in the proceedings and finalised the draft assessment order. The Panel without considering the objection of the petitioner issued orders to the Assessing Officer by its order dated 30th September, 2010 for ...