The Income tax oficer commits some mistake in assessing the income. later on corrective action is take by the Commissioner. Can departmental action for under assessemnt lies agaisnt the officer? There is some SC decison on the point that, if error is committed under special law, which provides for corrective remady, then the departmental action can not be taken where action is provided in the special law it self. caon any one throw some light on the point ? can any one give the citation for the SC decsion on the point [may be in case of Zunzarrao and other or some one like that, not remembering now].
