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Government cannot direct assessing officer to take a particular view: HC
Case Law Details
- Case Name
- M/s. All India Association of Authorized Money Changers & Money Transfer Agents Vs The Union of India & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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HC held that The Central Government cannot direct the assessing officer to take a particular view of the matter as that would be a direct interference with his powers as an assessing officer. He has to exercise the powers in accordance with law.
Full Text of the High Court Judgment is as follows:-
By this writ petition under Article 226 of the Constitution of India, the petitioners are seeking following two reliefs:
“(a) that this Hon’ble Court be pleased to declare that the impugned Circular No.180/06/2014-ST dated 14.10.2014 issued by the Respondent No.3 is withou...
