Administrative fairness reinforced in tax assessments; officers must verify claims and avoid harassment and ensure accountability. An Income-tax Officer proceeded with reassessment despite the assessee's assurance and available documentary proof of earlier filing and payment, prompting the Board to take a serious view. The Board directed that such lapses be avoided, instructed that field officers be informed, and required greater care in verification during assessment and reassessment to prevent harassment and ensure accountability.
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Administrative fairness reinforced in tax assessments; officers must verify claims and avoid harassment and ensure accountability.
An Income-tax Officer proceeded with reassessment despite the assessee's assurance and available documentary proof of earlier filing and payment, prompting the Board to take a serious view. The Board directed that such lapses be avoided, instructed that field officers be informed, and required greater care in verification during assessment and reassessment to prevent harassment and ensure accountability.
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