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2013 (7) TMI 773 - HC - Income TaxRevision u/s 264 - CIT passed non interference order - Assessee declared as defaulter - Held that:- There is no dispute that the discretion is to be exercised judiciously in the facts and circumstances of the case. The authorities cannot act as per their whims or peril either exercising the discretion and/or refusing to exercise the discretion. It is not in dispute that those powers are to be exercised on the four settled legal principles, namely, existence of prima facie case, balance of convenience and inconvenience and irreparable loss and injury and the in the light of the public interest - The revisioning authority has recorded in details the conduct of the assessee throughout the proceedings. The assessee has resorted all the measures to wriggle out the tentacles of the demands. One of the fact the revisioning authority has recorded that despite several requests being made in this regard, the assessee has refused to disclose the Pass Word and User I.D. of the Hard Disc confiscated and/or seized during investigation - conduct of the petitioner in respect of the entire proceedings does not entitle the petitioner to have any interim order in this writ petition - Following decision of Aluminium Corporation of India Ltd. vs. C. Balakrishnan & Ors. [1958 (8) TMI 47 - CALCUTTA HIGH COURT] - Decided against Assessee.
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