https://www.taxtmi.com/caselaws?id=70838 The tribunal found the Dy. CIT's suo motu deletion of interest under sections 234A, 234B, and 234C to be illegal and reckless, causing substantial revenue loss. Rectification orders under section 154 by the Asstt. CIT were deemed illegal for lack of opportunity of being heard and addressing debatable issues. Disciplinary actions were recommended against the Dy. CIT for misconduct, with orders to quash previous decisions, refund interests, impose costs, initiate recovery, and commence disciplinary proceedings. The tribunal emphasized accountability and directed communication of orders to relevant authorities. en-us Wed, 10 Jan 2001 00:00:00 +0530 Tue, 19 Apr 2011 15:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70838 The tribunal found the Dy. CIT's suo motu deletion of interest under sections 234A, 234B, and 234C to be illegal and reckless, causing substantial revenue loss. Rectification orders under section 154 by the Asstt. CIT were deemed illegal for lack of opportunity of being heard and addressing debatable issues. Disciplinary actions were recommended against the Dy. CIT for misconduct, with orders to quash previous decisions, refund interests, impose costs, initiate recovery, and commence disciplinary proceedings. The tribunal emphasized accountability and directed communication of orders to relevant authorities. Case-Laws Income Tax Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70838