https://www.taxtmi.com/caselaws?id=792921 Quasi-judicial assessment orders cannot be treated as misconduct merely because a different view is possible. The Rajasthan HC held that disciplinary action against an income-tax officer requires material showing lack of integrity, mala fide intent, corrupt motive, recklessness, undue favour, or conscious disregard of law. Where the officer considered the record, earlier tribunal rulings, and the law on Section 10B exemption, and adopted a plausible reasoned view, the assessment order did not amount to misconduct. The charge-sheet and penalty were therefore unjustified and the disciplinary proceedings could not stand. en-us Wed, 13 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792921 Quasi-judicial assessment orders cannot be treated as misconduct merely because a different view is possible. The Rajasthan HC held that disciplinary action against an income-tax officer requires material showing lack of integrity, mala fide intent, corrupt motive, recklessness, undue favour, or conscious disregard of law. Where the officer considered the record, earlier tribunal rulings, and the law on Section 10B exemption, and adopted a plausible reasoned view, the assessment order did not amount to misconduct. The charge-sheet and penalty were therefore unjustified and the disciplinary proceedings could not stand. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792921