Bombay HC Directs Disciplinary Action Against AO for 6-Year Delay in Rectification Order

Pankaj Kailash Agarwal Vs ACIT (Bombay High Court)

The recent judgment by the Bombay High Court in the case of Pankaj Kailash Agarwal vs. ACIT sheds light on the importance of timely resolution of rectification applications under the Income Tax Act, 1961. The court’s ruling emphasizes the need for efficient administration and adherence to statutory duties by tax authorities.

Background and Allegations: The petitioner, an individual engaged in business, filed an application under Section 154 of the

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