Malafides - Whether a property of Citizen only?


This article deals with the unequal treatment given under the Income-tax Act, 1961 for the erring officers and erring assessees.

Assessees' are penalised for their negligence presuming it to be mala-fide act, but officers are not so penalised.

The article further provides some remedies to assessees' who suffer the mala-fides of officers.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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