Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
HC upheld compulsory retirement under Rule 16(3) of All India Services (Death-cum-Retirement Benefits) Rules, 1958. The court affirmed government's absolute right to retire an officer in public interest, particularly when integrity is questionable. A second review is permissible under exceptional circumstances involving new material evidence. The order was justified based on allegations of financial misappropriation, disproportionate assets, and potential service misconduct. The court emphasized that such administrative actions are preventive measures to maintain service efficiency and integrity, not punitive in nature. Judicial review is limited to examining mala fides, arbitrariness, or lack of material consideration. Petition allowed, reinstating the compulsory retirement order.
HC upheld compulsory retirement under Rule 16(3) of All India Services (Death-cum-Retirement Benefits) Rules, 1958. The court affirmed government's absolute right to retire an officer in public interest, particularly when integrity is questionable. A second review is permissible under exceptional circumstances involving new material evidence. The order was justified based on allegations of financial misappropriation, disproportionate assets, and potential service misconduct. The court emphasized that such administrative actions are preventive measures to maintain service efficiency and integrity, not punitive in nature. Judicial review is limited to examining mala fides, arbitrariness, or lack of material consideration. Petition allowed, reinstating the compulsory retirement order.
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