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Tribunal set aside charge-sheet against Income Tax Commissioner for deleting addition while deciding appeal hastily. Order initially reversed by ITAT but later remanded by High Court to ITAT for fresh decision after hearing assessee. ITAT remanded matter to Assessing Officer for deciding issue afresh. Premise for charge-sheet vanished as gravity of charge diluted. Department aware of alleged negligence but delayed initiating disciplinary proceedings till ITAT's fresh order pursuant to High Court's direction. Delay fatal, rendering charge-sheet liable to be set aside. Supreme Court dismissed State's challenge in similar circumstances. Petition dismissed as lacking merit.
Tribunal set aside charge-sheet against Income Tax Commissioner for deleting addition while deciding appeal hastily. Order initially reversed by ITAT but later remanded by High Court to ITAT for fresh decision after hearing assessee. ITAT remanded matter to Assessing Officer for deciding issue afresh. Premise for charge-sheet vanished as gravity of charge diluted. Department aware of alleged negligence but delayed initiating disciplinary proceedings till ITAT's fresh order pursuant to High Court's direction. Delay fatal, rendering charge-sheet liable to be set aside. Supreme Court dismissed State's challenge in similar circumstances. Petition dismissed as lacking merit.
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