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2011 (7) TMI 577 - HC - Income TaxReassessment - assessee contested that jurisdictional Commissioner should not be nominated as a member of the DRP - Held that:- The doctrine of nemo judex in causa sua is subject to the doctrine of necessity. Bias cannot be established merely because one of the members of the Panel is also a jurisdictional Commissioner. In the present case, there is nothing to indicate that the jurisdictional Commissioner was interested in his personal capacity in the outcome of the assessment order. Further, there is nothing to indicate that the directions issued by the Panel to the Assessing Officer was based on extraneous considerations. The Commissioner is required to discharge certain functions under the Act. He exercises his power impartially and with an independent mind. Such exercise of statutory functions does not get coloured when a member of a Panel issues directions to the AO. Hence DIT-II was only discharging its statutory functions provided under the Act and, therefore, on the principles of the doctrine of necessity, bias stood excluded. There is no violation of the principles of natural justice. The law permits certain things to be carried out as a matter of necessity. The doctrine of necessity makes it imperative for the authority to carry out its statutory functions and if the doctrine of necessity is not allowed full play in certain situations, it would impede the course of justice.Thus the contention of the petitioner that section 144C and rule 3(2) of the Rules should be declared ultra vires is patently erroneous. Mere potential of bias against one of the members of the Panel will not render the provision unconstitutional. The Court finds that in the facts and circumstances of the case, there is no conflict of interest. Alleged bias against one member of the Panel does not make the provision ultra vires. The contention of the petitioner on this issue is rejected - Writ dismissed.
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