The Allahabad High Court in [2022] 447 ITR 585 (All) has been outright in stating that the Board instructions dated April 23, 2022 on administrative action in cases of high pitched scrutiny assessment needs to be implemented truly and effectively where there is non-observance of principles of natural justice, non- application of mind or gross negligence of Assessing Officer/Assessment Unit in not considering reply submitted by assessees. The High Court designed a road map to the implementation of such instructions and insisted for publicity on such implementation.
The High Court also reminded the Board machinery that taxpayers are one of the important pillars of economy of the country. Their harassment not only causes jolt to the economy of the country and employment but also comes in the way of economic policy of the Government including the policy “Ease of Doing Business”.