Making rash, careless, erroneous allegations against tax authorities should be strongly discouraged: ITAT

Abdul Wahab Vs ITO (ITAT Delhi) The specific words which arouse ITATs concern are the allegation that the CIT(A) order under challenge is alleged to have been passed in routine, arbitrary and whimsical manner having no sustainability in law. On-going through the record in the specific case ITAT find that none of the above allegations are correct. A perusal of the record shows that as per the grounds raised before the First Appellate Authority there was an allegation that the assessment was made at the last moment and opportunity of being heard was not granted to the assessee. It is seen that t...