Income Tax Assessment by Assessing Authority of any Specific Circle not a Fundamental or Vested Right of Assessee: Bombay HC

The Bombay High Court ruled that an assessee does not have a fundamental or vested right to have their income tax assessment conducted by a specific assessing authority or circle. This judgment clarifies that while taxpayers may prefer assessments by certain authorities, the tax department retains the discretion to assign cases based on its administrative needs. The ruling is significant in reinforcing the tax department's authority to allocate cases, thus preventing any legal challenges based on the taxpayer's preferences. It also underscores the importance of adhering to the due process in income tax assessments, irrespective of the authority conducting the assessment.