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    <title>2023 (12) TMI 426 - DELHI HIGH COURT</title>
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    <description>Disciplinary action against a quasi-judicial income-tax appellate authority is permissible only where the charge shows more than an adverse legal view, and must disclose culpable negligence, recklessness, lack of bona fides, bias, malice, illegality or conduct unbecoming of a government servant. Applying that standard, the Court found one charge to be prima facie capable of sustaining inquiry, but held that the petitioner&#039;s jurisdictional objections to initiation of proceedings, including objections arising from the appellate order and vigilance guidelines, had not been finally decided. The disciplinary authority was therefore required to examine those objections and pass a reasoned final order before concluding the departmental process.</description>
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      <title>2023 (12) TMI 426 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=446742</link>
      <description>Disciplinary action against a quasi-judicial income-tax appellate authority is permissible only where the charge shows more than an adverse legal view, and must disclose culpable negligence, recklessness, lack of bona fides, bias, malice, illegality or conduct unbecoming of a government servant. Applying that standard, the Court found one charge to be prima facie capable of sustaining inquiry, but held that the petitioner&#039;s jurisdictional objections to initiation of proceedings, including objections arising from the appellate order and vigilance guidelines, had not been finally decided. The disciplinary authority was therefore required to examine those objections and pass a reasoned final order before concluding the departmental process.</description>
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      <pubDate>Tue, 17 Oct 2023 00:00:00 +0530</pubDate>
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