Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 372 - AT - Income TaxRevision u/s 263 - Proceeding before the Administrative Commissioner is a judicial proceedings u/s 136 - Held that:- The proceeding before the Administrative Commissioner is a judicial proceedings u/s 136 of the Act - The judicial / administrative order shall contain the reasons for the conclusion in the order itself - the AO has not discussed anything in the assessment order - It is not known why the claim of the assessee for higher depreciation was allowed on the windmill - In the absence of discussion in the assessment order, the revisional/appellate authority cannot appreciate the reason for the decision taken by the lower authority - Since the AO has not discussed anything in the assessment order regarding the depreciation on the windmill which shows the non-application of mind to the material available on record as decided in Commissioner of Income-Tax Versus Sunil Kumar Goel [2005 (1) TMI 34 - PUNJAB AND HARYANA High Court] - an administrative authority exercising quasi-judicial functions must record the reasons for its decision, is that such a decision is subject to the appellate jurisdiction of the court under article 136 of the Constitution as well as the supervisory jurisdiction of the High Courts under article 227 of the Constitution and that the reasons, if recorded, would enable this court or the High Courts to effectively exercise the appellate or supervisory power - a distinction has been drawn between ordinary courts of law and tribunals and authorities exercising judicial functions on the ground that a judge is trained to look at things objectively uninfluenced by considerations of policy or expediency whereas an executive officer generally looks at things from the stand point of policy and expediency. The then AO (Shri Bhopal Singh), the Additional Commissioner of Income Tax, Range-II, Muzaffarnagar and Shri Kundan Misra, the then Commissioner of Income Tax, Muzaffarnagar who passed the order dated 25.1.2008 have abdicated their duties - The Court in the exercise of supervisory jurisdiction under Articles 226 and 227 of the Constitution of India cannot be a mute spectator - Such actions on the part of the department not only bring disrepute to the department but also encourage the dishonest assessees and promotes the nefarious activities which not only causes loss to revenue but also promotes dishonesty the AO has not applied his mind to the material available on record the Tribunal is of the opinion that the Commissioner has rightly exercised his jurisdiction u/s 263 of the Act Decided against assessee.
|