Case Law Details
Case Name : The Commissioner of Income Tax-2 Vs M/s. Larsen and Toubro Ltd (Bombay High Court)
Appeal Number : Income Tax Appeal No. 424 of 2012 , 425 of 2012, 483 of 2012
Date of Judgement/Order : 10/07/2014
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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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 appeal
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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 ?