To achieve targets Dept official ignores Principles of law & cross their limits: ITAT

Greater Mohali Area Development Authority Vs. DCIT (ITAT Chandigarh) Under the circumstances, it cannot be said that the illegal recovery, even despite strict directions of the Tribunal, has been made by the Assessing officer without the knowledge of the higher officials. It is painful to note here that the Departmental officials in order to achieve their targets at the close of the financial year i.e. by 31st March of the year, not only are tempted to ignore the principles of law and natural justice but cross their jurisdictional / authoritative limits, in complete violation of the direction...