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2015 (6) TMI 1165 - HC - Income TaxReopening of assessment - reasons to believe - Held that:- Petitioner is correct in his submission that the communication dated 06.01.2015, Annexure-K, is bereft of reasons and is not a speaking order. “The giving of reasons in support of the conclusions by judicial and quasi judicial authorities when exercising initial jurisdiction is essential for various reasons. First it is calculated to prevent unconscious, unfairness or arbitrariness in reaching the conclusions. The very search for reasons will put the authority on the alert and minimize the chances of unconscious infiltration of actual bias or unfairness in conclusion.” This is the observation of the Apex Court in Woolcombers of India Ltd., vs. Woolcombers workers Union and another [1973 (8) TMI 158 - SUPREME COURT]. The communication, Annexure-K, simply states that the objections are rejected, since the licence fee/logo is a “expenditure towards good will”. This, in my considered opinion, is a ‘conclusion’ and not a ‘reason’. In the circumstances, there is a need to interfere with the communication, Annexure-K. - Decided in favour of assessee
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