HC penalises CIT & ACIT for seeking to circumvent the law & deplorable conduct

Conduct of ACIT­10(1) Mumbai as well as CIT­10 Mumbai is highly deplorable. Once the jurisdiction to assess the petitioner was transferred by the CIT­10 Mumbai from ACIT­10(1) Mumbai to DCIT Circle­1(2) Pune by  order dated 22.11.2011 it was totally improper on the part of ACIT­10(1) Mumbai to request the CIT¬10, Mumbai to pass a corrigendum order with a view to circumvent the jurisdictional issue. Making such a request on the part of ACIT­10(1) Mumbai to the CIT­10 Mumbai in our opinion, was in gross abuse of the process of law. If there was any time barring issue, the ACIT­10(1) M...