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
erred in rejecting legally admissible evidence and wrongly took adverse view
16
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
ground and justification, which has been
misconceived by them and wrongly applied.
Such a consideration cannot be a
consideration worth ... Recurring/successive wrongs" which occur
periodically; each wrong giving rise to a
distinct and separate cause of action and in
the present case, denial
erred in rejecting legally admissible evidence and wrongly took
adverse view against the claim of assessee based on surmises, suspicion and conjecture ... 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
learned Commissioner of Income Tax (Appeal) had erred by
approving the wrong action, taken by learned assessing officer, of applying
wrongly the Rule 8D pursuant
more persons
have conspired together to commit an offence or an actionable wrong,
anything said, done or written by any one of such persons
such orders refunds were
assuming that they were erroneous or wrong, no disciplinary action could
be taken as the respondent discharging quasi-judicial function ... mere technical violation or merely because the order is wrong and the
action not falling under the above enumerated instances, disciplinary action is
not warranted
workshop, Jabalpur when the applicants too are
working as firemen;
(2) The action of the respondents in denying the
over time allowance parity is arbitrary ... respondents though they state that under a
mistaken oversight, a wrong interpretation was
given and which the government intends to
rectify and withdraw the overtime
Shri Udit Agarwal, Kolkata vs Dcit(It)-2(1), Kolkata, Kolkata on 26 December, 2018
more persons have conspired together
to commit an offence or an actionable wrong, anything
said, done or written by any one of such persons ... believe that they have conspired to
commit an offence or an actionable wrong. In other
words, only when such a reasonable ground exists,
anything said
