“The party first makes a correct return to the best of his ability but is considered to be a simpleton and fool. His word or explanations are not accepted or are looked upon with suspicion by the Assessing Authority, who may be his inferior perhaps in status. Arbitrary and unwarranted deductions are made and the poor party is unfairly over-assessed without hope of getting any proper relief. If he appeals the Superior Officer supports his subordinate and it may take years, expense and the ruling of a High Court to see that Justice is done. So what can be the result in such a case? At the next encounter you may be sure the party will be ready to match his skill against his instigator and to throw as many red herrings as he can on the trail. It will now require all the subtlety, knowledge and acumen of the authorities to arrive at the proper conclusion, and failure is generally the result. Lakhs of rupees of Income Tax dues remain outstanding and years of litigation follow and eventually the Tax is time-barred and non recoverable.”

—  Peter de Noronha

The Pageant of Life (1964), On Income Tax

Adopted from Wikiquote. Last update June 3, 2021. History

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Peter de Noronha 44
Indian businessman 1897–1970

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