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2013 (8) TMI 1010 - AT - Income TaxRevision u/s 263 - allowance of penal charges on belated payment of employees’ provident fund - Held that:- The Administrative Commissioner in exercise of his revisional jurisdiction found that the assessing officer without examination allowed the claim of the assessee towards penal charges on belated payment of employees’ provident fund even though in the tax audit report this amount was shown as disputed penal charges on belated payment of dues . The Commissioner also found that every year the amount was debited in the profit and loss account. However, this was disputed by the ld.representative for the assessee. The fact remains that the assessing officer has not applied his mind to the claim made by the assessee. There is no discussion in the assessment order with regard to the penal damages paid by the assessee on the belated payment of employees’ provident fund. The assessing officer without any discussion allowed the claim of the assessee. The assessing officer being a quasi judicial authority is expected to apply his mind to the claim made by the assessee and by a speaking order. An assessment order shall speak for itself. The application of mind shall be reflected in the assessment order. It is well settled principles of law that reasons for the conclusion arrived at in a quasi judicial order / judicial order shall be in the order itself. The reason for the conclusion cannot be substituted by way of an affidavit or additional material before the appellate / revisional proceedings. - Decided against assessee
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