Prem Prakash S/O Late Shri Bal Mukand vs Union Of India Through Secretary To
Dr. A.K. Singh vs Union Of India & Ors. Through on 11 November, 2013
with, giving
a detailed narration of the incident/wrongful action in which the
delinquent Government official was found to be involved, and giving a
list ... throw light on various aspects of the incident, or wrongful action,
claimed by the Vigilance Wing or section to have been indulged
appellant submits that when the
revenue wishes to correct one wrong action of the assessee,
then it is duty bound to correct the other consequential ... wrong
actions arising merely because of the first wrong action. As per
the Revenue, the appellant declared the income by way of
perquisite
finding of such report which directly accuses the assessee in
any wrongful actions. The AO has merely carved out certain features/modus-operandi
of companies
erred in rejecting legally admissible evidence and wrongly took adverse view
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ITA No. 834/Kol/2018
Madhu Killa. AY 2014-15
against the claim ... finding of such report which directly accuses the assessee in any wrongful actions. The AO
has merely carved out certain features/modus-operandi of companies
been filed by the assessee
and he contends that some company was wrongly included by it in the list of
comparables, whose comparability should ... further submitted that appellate authority is
required to set right the wrongful actions of lower authorities. In this regard,
he relied on the decision
applicant is
absolute and compensation payable has to be deterrant. It is wrong
to assume that there is no liability for displacement ... harm to a person. In our view, such
displacement is certainly actionable wrong and any
commercial establishment engaged in hazardous activity for
commercial purpose
order under Section 37 . The restrictive trade practices were, however, actionable wrong/right from the inception of the Act. Only, for compensation for the loss
case the Ld.
CIT(A) was wholly wrong and unjustified in confirming the action
of the A.O in wrongly initiating the" proceeding ... proceedings were initiated well within
time to recompute the allowance wrongly allowed, the action of the
Assessing Officer in reopening the case was justified