https://www.taxtmi.com/caselaws?id=761339 Disciplinary proceedings against an officer for an order passed in a quasi-judicial capacity are not barred merely because the act was judicial in nature, and delay by itself is not always fatal. The proceeding, however, requires a continuing and credible basis for the charge. Where the alleged misconduct rested on deletion of an addition in an assessment appeal, and that underlying appellate order was later interfered with and remitted for fresh decision, the foundation of the charge was materially weakened. An unexplained delay in issuing the charge memorandum, especially near retirement, was treated as prejudicial and the disciplinary action was set aside. 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 Disciplinary proceedings against an officer for an order passed in a quasi-judicial capacity are not barred merely because the act was judicial in nature, and delay by itself is not always fatal. The proceeding, however, requires a continuing and credible basis for the charge. Where the alleged misconduct rested on deletion of an addition in an assessment appeal, and that underlying appellate order was later interfered with and remitted for fresh decision, the foundation of the charge was materially weakened. An unexplained delay in issuing the charge memorandum, especially near retirement, was treated as prejudicial and the disciplinary action was set aside. Case-Laws Income Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761339