Income-tax Officer Criticized for Ignoring Documentary Proof, Conducting Unauthorized Second Assessment, Urged to Exercise Caution.

A report from the Public Accounts Committee highlighted an incident involving an Income-tax Officer who ignored an assessee's claim of having filed a tax return and paid taxes six years prior, proceeding with a second assessment without verifying available documentary proof. The Committee criticized the officer for acting independently rather than in a quasi-judicial manner. The Board expressed serious concern over this issue, emphasizing the need to prevent such occurrences and urging field officers to exercise caution to avoid similar lapses in the future. These instructions are to be communicated to relevant field officers.

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