Another misadventure

Most of the cases fail at the Tribunal, high court and Supreme Court stages

Please refer to “Tax defaulters beware: I-T dept initiates plan to prosecute serial dodgers” (July 7) in the Business Standard. The CBDT has given a proposal to the government for introducing  prosecution before adjudication in the case of serial tax dodgers. The CBDT does not explain how the income tax officer signing the prosecution order can declare before the court that he has satisfied himself that that a case exists on merit that the tax payer should be prosecuted. When the adjudication has not been done and obviously the client has not been heard, on what ground can the officer