https://www.taxtmi.com/caselaws?id=458579 Disciplinary action relating to quasi-judicial functions requires objective, verifiable material showing culpability, dishonesty, improper motive, or misuse of power for wrongful gain; a mere legal error or disagreement with a decision is insufficient. Allegations of undue haste and collusion must rest on facts rather than inference, particularly where prolonged pendency, official requests for early hearing, and the assessee's request for expeditious disposal explain the timing. In the absence of evidence of direct contact or dishonest intent, the charge memorandum lacks prima facie support and cannot sustain disciplinary proceedings; consequential promotion consideration may follow. en-us Wed, 16 Oct 2019 00:00:00 +0530 Thu, 07 Nov 2024 19:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458579 Disciplinary action relating to quasi-judicial functions requires objective, verifiable material showing culpability, dishonesty, improper motive, or misuse of power for wrongful gain; a mere legal error or disagreement with a decision is insufficient. Allegations of undue haste and collusion must rest on facts rather than inference, particularly where prolonged pendency, official requests for early hearing, and the assessee's request for expeditious disposal explain the timing. In the absence of evidence of direct contact or dishonest intent, the charge memorandum lacks prima facie support and cannot sustain disciplinary proceedings; consequential promotion consideration may follow. Case-Laws Indian Laws Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458579