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.

LOADING PDF: If there are any problems, click here to download the file.

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.

© Ashish Goyal | Attorney Advertising

Written by:


Ashish Goyal on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.