Case Law Details
The Revenue officers must realize that just like other powers a executive power conferred in them is in the nature of a Trust. They hold office as trustees of the public at large. They deal with public revenue and public money and that cannot be wasted in such frivolous litigation. We, therefore, dismiss these appeals with costs quantified at Rs.1,00,000/ each. Costs shall be paid to the Maharashtra State Legal Services Authority, Mumbai within a period of four weeks from today.
HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 424 OF 2012 , 425 OF 2012, 483 OF 2012
The Commissioner of Income Tax
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Will the Bom High Court come to the rescue of an innocent assessee where he is harassed by the ITO including the CPC by omitting to take any action or taking the wrong action or in the name of computer process the provisions of the law are ignored ?