Assault on the rule of law by Revenue - Continues
Before jumping into such controversial games, Assessing Officer ought to have taken advice from his seniors
IN an Order passed in 2010, the ITAT Observed,
"We are very much astonished to observe that the Assessing Officer has passed a revised assessment order even after knowing that the revision order passed by the CIT has been set aside by the Tribunal. The action of the Assessing Officer could be treated as assault on the rule of law. His action amounts to contempt of court as well. The Revenue could have preferred to file an appeal before the Jurisdictional High Court against the order of the Tribunal setting aside the revision order passed by the CIT. If such an appeal has been already filed, well and good. Otherwise, Revenue has no remedy when the Tribunal has set aside the revision order of the CIT. The said order no more exists and the Assessing Officer has no substratum to build a second round of revised assessment. We do not think that all these matters are unknown to the Assessing Authority.
But giving due consideration to the explanations offered by the learned senior officers appearing for the Revenue and also for the reason that the Assessing Officer might have prompted to act in a haste, only in public interest, we do not proceed further in this matter. But we wish that before jumping into such controversial games, the Assessing Officer ought to have taken advice from his seniors. "
You know what the Revenue did on getting this Order - they filed an appeal in the High Court!
Though the High Court did not mention about 'assault on rule of law', it observed, "When the Assessing Officer passed the revised assessment order, it was known that the revision order itself has been quashed by the Tribunal and there was no said order surviving. The Assessing Officer had nothing before him to revise the assessment. But, still the said legal causality was made out by the Assessing Officer."