https://www.taxtmi.com/caselaws?id=313114 Disciplinary proceedings against a quasi-judicial Income Tax (Appeals) authority were held unsustainable where the charge memorandum rested only on alleged legal or factual errors in appellate orders. The Court noted that no mala fides, extraneous consideration, corruption, recklessness, or lack of integrity was alleged in the imputations, and that a mere wrong decision in law or on facts does not amount to misconduct when duties are exercised quasi-judicially. Disagreement by the Revenue with the outcome could not, by itself, convert the appellate orders into disciplinary misconduct. The charge memorandum was therefore unsustainable and relief was granted to the respondent. en-us Wed, 13 Aug 2014 00:00:00 +0530 Tue, 26 Mar 2024 19:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313114 Disciplinary proceedings against a quasi-judicial Income Tax (Appeals) authority were held unsustainable where the charge memorandum rested only on alleged legal or factual errors in appellate orders. The Court noted that no mala fides, extraneous consideration, corruption, recklessness, or lack of integrity was alleged in the imputations, and that a mere wrong decision in law or on facts does not amount to misconduct when duties are exercised quasi-judicially. Disagreement by the Revenue with the outcome could not, by itself, convert the appellate orders into disciplinary misconduct. The charge memorandum was therefore unsustainable and relief was granted to the respondent. Case-Laws Income Tax Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313114