https://www.taxtmi.com/caselaws?id=761339 The HC dismissed a writ petition challenging CAT's decision to set aside disciplinary charges against a Commissioner of Income Tax (Appeal). The respondent was charged with hastily deleting an addition while deciding an appeal. However, the HC found that the premise for the charge-sheet vanished when ITAT remanded the matter to the Assessing Officer for fresh decision following HC Calcutta's direction. The court held that the Department's delay in initiating disciplinary proceedings was fatal, especially since they were aware of the alleged negligent act from the beginning but took no action until 2017. The gravity of charges was diluted by subsequent judicial developments. en-us Tue, 29 Oct 2024 00:00:00 +0530 Thu, 07 Nov 2024 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761339 The HC dismissed a writ petition challenging CAT's decision to set aside disciplinary charges against a Commissioner of Income Tax (Appeal). The respondent was charged with hastily deleting an addition while deciding an appeal. However, the HC found that the premise for the charge-sheet vanished when ITAT remanded the matter to the Assessing Officer for fresh decision following HC Calcutta's direction. The court held that the Department's delay in initiating disciplinary proceedings was fatal, especially since they were aware of the alleged negligent act from the beginning but took no action until 2017. The gravity of charges was diluted by subsequent judicial developments. Case-Laws Income Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761339