Stayed Tax - Collected by Consent (of the victim) - Deplored - ITAT

Way back in 1991, one DR AC who is now a senior Commissioner awaiting his promotion as a Principal Commissioner, told me that during his induction training he was tutored to 'err on revenue side', as and when he gets a doubt, lest he should get involved in some revenue loss case and lose his promotions once in every 2 or 3 years ensured by the Government. His successor a promotee who retired as an Additional Commissioner and who was considered as highly knowledgeable and experienced, told me why should you first err at all when you are interpreting the law.
The law is an ass and the system of placing direct recruit ACs by extending all kinds of benefits such as age relaxation etc., as also the newly promoted ACs try to avoid taking a decision against the revenue interests because of lack of proper knowledge of law and also because of pressure from above to meet the targets and get the further postings and also because of existence of so many legal fora where the assessee can tap his interest through the multitude of lawyers everywhere, are the reasons for this kind of scenario.

Napolean B 12/11/2014