ALTHOUGH IT IMPLEMENTATION IS HIGHLY LIBERALISED WITH THE INTRODUCTION OF SCRUTINY SYSTEM, THE ASSESSING OFFICERS HARASS A LOT TO THE ASSESSEE SO THAT THEIR DEMANDS ARE MET. THOSE UNWILLING TO FULFILL THE DEMAND GET PENALISED FOR NO GENUINE REASON AND THEY HAVE TO FIGHT THE CASE IN HIGHER FORUMS. i REQUEST THE FINANCE MINISTER TO INTRODUCE A PENALTY CLAUSE FOR THE ASSESSING AUTHORITIES THAT IF IN HIGHER FORUM, THE DEMAND IS QUASHED, THE ASSESSING OFFICER WILL HAVE TO PAY ONE TENTH OF THE DEMAND RAISED AND QUASHED IN HIGHER FORUMS TO THE ASSESSEE. THIS SHOULD BE APPLICABLLE PTO THE FIRST APPEAL STAGE. I HOPE THIS WILL PREVENT THE ASSESSING AUTHORITY IN MAKING ARBITRARY ASSESSMENT.
