https://www.taxtmi.com/article/detailed?id=1382 Assessing officers must confine themselves to lawful assessments and avoid harassment of the assessee; the article documents a pattern where officers make large unsustainable additions, pursue recovery measures and penalties during pending appeals, and senior authorities often fail to check such conduct. Appellate authorities frequently delete these additions without reprimand, perpetuating harassment and incentivising improper enforcement. A tribunal recently criticised such highhanded behaviour and the article urges supervisory criticism and corrective action to deter harassment and misuse of assessment and recovery powers. en-us Mon, 08 Aug 2011 20:37:59 +0530 Mon, 08 Aug 2011 20:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1382 Assessing officers must confine themselves to lawful assessments and avoid harassment of the assessee; the article documents a pattern where officers make large unsustainable additions, pursue recovery measures and penalties during pending appeals, and senior authorities often fail to check such conduct. Appellate authorities frequently delete these additions without reprimand, perpetuating harassment and incentivising improper enforcement. A tribunal recently criticised such highhanded behaviour and the article urges supervisory criticism and corrective action to deter harassment and misuse of assessment and recovery powers. Articles Income Tax Mon, 08 Aug 2011 20:37:59 +0530 https://www.taxtmi.com/article/detailed?id=1382