Delhi High Court Chief Justice D K Upadhyaya on Thursday criticised the working style at the lowest level of tax assessment—such as that of inspectors and assessing officers—as “archaic”, saying that “the one who generates income is looked upon as a culprit”.

Chief Justice Upadhyaya made the remarks at a symposium organised by the Income Tax Appellate Tribunal (ITAT) on the topic of ‘Role, Challenges and Way Forward’ at the Delhi High Court. The event also served as a felicitation programme for Chief Justice of India (CJI) B R Gavai, and Union Law Minister Arjun Ram Meghwal was among the dignitaries present.

Both CJI Gavai and Chief Justice Upadhyaya emphasised the need for consistent rulings in the taxation framework to maintain trust in the legal system as well as to help an assessee

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