Quasi-judicial assessment orders are not misconduct absent mala fide intent, recklessness, or corrupt motive.

Quasi-judicial assessment orders cannot be treated as misconduct merely because a different view is possible. The Rajasthan HC held that disciplinary action against an income-tax officer requires material showing lack of integrity, mala fide intent, corrupt motive, recklessness, undue favour, or conscious disregard of law. Where the officer considered the record, earlier tribunal rulings, and the law on Section 10B exemption, and adopted a plausible reasoned view, the assessment order did not amount to misconduct. The charge-sheet and penalty were therefore unjustified and the disciplinary proceedings could not stand.

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Issues: Whether the assessment order passed by the income-tax officer in exercise of quasi-judicial powers could be treated as misconduct so as to justify disciplinary action and penalty.

Analysis: The assessment order was passed after considering the material on record, the earlier tribunal decisions, and the legal position on exemption under Section 10B of the Income-tax Act, 1961. The Court found that the impugned action did not disclose any allegation of lack of integrity, mala fide intent, corrupt motive, or conscious disregard of law. The officer had adopted a plausible view supported by reasons and material, and merely because another view was possible, the order could not be branded as misconduct. Disciplinary action against a quasi-judicial decision is permissible only where the record indicates recklessness, undue favour, or conduct unbecoming of a government servant, none of which was established.

Conclusion: The disciplinary proceedings were not justified, and the order quashing the charge-sheet and penalty was upheld.

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