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Income Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Conflict of interest - Objection against the appointment of ...

Case Laws     Income Tax

July 8, 2023

Conflict of interest - Objection against the appointment of private counsels in connection with CIC proceedings (RTI) on behalf of the ITAT - The same counsel are appearing before the same bench of ITAT on behalf of clients and against the revenue - The ‘conflict of interest’ comes in a situation where there is dual representation, adverse interests, personal interests and business interests. The ‘conflict of interest’ can be addressed as legal ethic rules requires a lawyer to identify and avoid conflicts wherever possible. - This issue raised by ld.CIT-DR, Dr.S. Palanikumar before us is totally out of context, without any basis, totally different and distinguished on facts. - Objection rejected at the threshold. - AT

 

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