Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
Writ interference in departmental disciplinary proceedings is confined to exceptional cases; the court found a prima facie defect in attribution of alleged overwriting because the charged assessment orders were passed when the petitioner held a different post, undermining the foundation of the charges. Rather than permanently quashing the inquiry, the court limited relief by directing the inquiry to proceed expeditiously and fairly under judicial supervision, imposing a timetable for completion and allowing the petitioner to continue in service while cooperating with the process.
Writ interference in departmental disciplinary proceedings is confined to exceptional cases; the court found a prima facie defect in attribution of alleged overwriting because the charged assessment orders were passed when the petitioner held a different post, undermining the foundation of the charges. Rather than permanently quashing the inquiry, the court limited relief by directing the inquiry to proceed expeditiously and fairly under judicial supervision, imposing a timetable for completion and allowing the petitioner to continue in service while cooperating with the process.
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