A friend and colleague asks..what should one remember when he becomes an income tax officer for the first time..
My answer is
The capacity to lead comes by instinct and observation..nothing special happens when one becomes an ITO.
An open mind and fighter instinct..should be there.
And the realization that the officer is a judge and at the same time the advocate for Revenue should be kept in mind.
And you are making your decisions..there can be appeals on the issue up to the Supreme Court..
So it should be remembered that you are a judge..however small the issue is.
And in the practical way..the department exists only if the assessee earns income. So we should never destroy the source of income or the one who earns
( I think that question was put to me because I worked as ITO and higher capacities for three decades)
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