The great Dispute Machine - What does Commissioner's Acceptance mean?

Keeping in view the dismal proportion of cases of the department that eventually succeed judicial scrutiny at appellate stage, one can easily deduce that show cause notices are issued on flimsy grounds. In most of the cases same set of officers preside over the process of investigation and issue of show cause notices and then adjudicate the case. The results of adjudication preceding can never be unbiased in such a situation. When such orders are thrown out as result of judicial scrutiny, no questions are asked to the officer who had started it all by approval and issuance of frivolous show cause notice while he is busy in continuing the harassment of new sets of assessees. Until the time somebody is made accountable and answerable for such follies the system would continue in the existing manner. The AOs would be drafted at junior levels which would be signed by the respective authority without the botheration of even reading the same before signing.

Yogendra Badhwar 14/10/2014