Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
Whether Commissioner has indulged in “disobedience” or that his order bordered on “contempt” by not following the direction of the tribunal - Held no - errors do occur and the hierarchy of superior forums (appellate etc.) is provided to bring in corrections. Wrong orders passed by the forum lower in order, unless actuated by malice, do not necessarily undermine “majesty of law” or lower the dignity of superior authorities. - HC
Whether Commissioner has indulged in “disobedience” or that his order bordered on “contempt” by not following the direction of the tribunal - Held no - errors do occur and the hierarchy of superior forums (appellate etc.) is provided to bring in corrections. Wrong orders passed by the forum lower in order, unless actuated by malice, do not necessarily undermine “majesty of law” or lower the dignity of superior authorities. - HC
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