Govt. authority cannot act in irresponsible & negligent manner

H.P. Agro Industries Corp. Ltd. Vs ITO (ITAT Chandigarh) Government Corporation is like any other assessee before the tax authority and cannot be allowed to plead that on this count it be given a preferential treatment and be allowed to escape the responsibilities of representing their case before the other governmental authorities including the tax authorities. Facts- The assessee, a Government Corporation of the H.P. Government. The assessee is stated to be engaged in trading of items like Tractor, Iron and Steel, Tyres and Tubes, Insecticides and Pesticides etc. It is also seen to be carryi...