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1972 (12) TMI 31 - MADRAS HIGH COURTScope of investigation by a Tax Recovery Officer - petitioner in each of these writ petitions is aggrieved by the summary disposal given by the respondent as the Tax Recovery Officer functioning under the provisions of the Income-tax Act - word "investigation" in r. 11(1) of the Second Schedule to the Income-tax Act, 1961 read in conjunction with the powers conferred upon the Tax Recovery Officer which reflect the powers of an ordinary Civil Court implies that there must be a full, fair and adequate enquiry - In a case like this, where rights of parties are to be adjudicated by a quasi-judicial tribunal, a cursory or perfunctory order of the nature scrutinised by me ought not to have been passed. In this view, I am of the opinion that there has not been a full adjudication as required under law by the respondent and, therefore, there is an error apparent in the orders passed by the respondent.
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