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Department must not take advantage of ignorance of the assessee about his rights

CA Prarthana Jalan 19 Jan 2016 16,546 Views 0 comment Print Income Tax | Judiciary

Case Law Details

Case Name : Madhabi Nag Vs ACIT (ITAT Kolkata)

Related Assessment Year : 2008-09

Courts : All ITAT ITAT Kolkata

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CA Prarthana Jalan

Hon’ble Kolkata ITAT has in its judgement of Madhabi Nag v/s ACIT has placed reliance on The CBDT Circular No.14 of 1955 dated 11.04.1955 and has taken a view that the officers of the department must not take advantage of ignorance of the assessee about his rights and it is their duty to assist the tax payer in every reasonable way particularly in the matter of claiming and securing reliefs.

Brief facts of the case were that The asses

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Author Bio

Name: CA Prarthana Jalan

Qualification: CA in Practice

Company: N/A

Location: Uttar Pradesh, IN

Member Since: 28 May 2018 | Total Posts: 140

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0 Comments

Sanjeevkumar Kabra says:

Any mistake can be rectifed, if the assessee failed to claim deduction for which he is eligible shall be allowed. It is duty of the officer to help him and pass the correct order.

Reply

January 21, 2016 at 6:37 pm