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HC penalises CIT & ACIT for seeking to circumvent the law & deplorable conduct
Case Law Details
- Case Name
- Fiat India Automobiles Limited Vs Assistant Commissioner of Income Tax (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Conduct of ACIT10(1) Mumbai as well as CIT10 Mumbai is highly deplorable. Once the jurisdiction to assess the petitioner was transferred by the CIT10 Mumbai from ACIT10(1) Mumbai to DCIT Circle1(2) Pune by order dated 22.11.2011 it was totally improper on the part of ACIT10(1) Mumbai to request the CIT¬10, Mumbai to pass a corrigendum order with a view to circumvent the jurisdictional issue. Making such a request on the part of ACIT10(1) Mumbai to the CIT10 Mumbai in our opinion, was in gross abuse of the process of law. If there was any time barring issue, ...
