UNION OF INDIA AND ORS. VS N.P. ARORA AND ANR.
- Court
- Rajasthan High Court
- Bench
- Jodhpur
- Date
- 13 May 2026
- Citation / case number
- CW / 4437 / 2018
Summary
The petitioners sought quashing of the Tribunal’s order setting aside the charge-sheet and penalty imposed on the respondent for allowing Section 10B exemption. HELD- A mere error in a quasi-judicial order is not misconduct absent mala fide intent, undue favour, lack of integrity or conscious disregard of law. The assessment was a bona fide, plausible view supported by precedent and later upheld by ITAT; disciplinary action was unwarranted. Writ petition dismissed.
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