https://www.taxtmi.com/caselaws?id=154066 Disciplinary action against a quasi-judicial income-tax appellate authority is sustainable only where the record shows prima facie mala fides, recklessness, undue favour, negligence, or other misconduct; a merely debatable or erroneous adjudicatory order does not by itself establish misconduct. Findings resting on suspicion, timing, or perceived haste are insufficient without direct material of bad faith. On promotion, a fit DPC recommendation cannot be overridden solely because an operative penalty exists; the appointment authority may defer promotion only for the penalty's currency unless the assessment is lawfully reopened. en-us Fri, 20 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154066 Disciplinary action against a quasi-judicial income-tax appellate authority is sustainable only where the record shows prima facie mala fides, recklessness, undue favour, negligence, or other misconduct; a merely debatable or erroneous adjudicatory order does not by itself establish misconduct. Findings resting on suspicion, timing, or perceived haste are insufficient without direct material of bad faith. On promotion, a fit DPC recommendation cannot be overridden solely because an operative penalty exists; the appointment authority may defer promotion only for the penalty's currency unless the assessment is lawfully reopened. Case-Laws Income Tax Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154066