TMI Blog2001 (2) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... ntimala Bali (1985) 45 CTR (Bom) 191 : (1985) 155 ITR 662 (Bom), decision of Madhya Pradesh High Court in the case of Yashwant Talkies vs. CIT (1985) 47 CTR (MP) 57 : (1986) 157 ITR 103 (MP). On the other hand, the learned Departmental Representative relied on the order of CIT(A), who, following the judgment of Hon ble Supreme Court in the case of Indian Eastern Newspapers Society vs. CIT (1979) 12 CTR (SC) 190 : (1979) 119 ITR 996 (SC), held that the decision of CIT under s. 263 constituted information for the purpose of s. 147. 3. In the course of study, it was noticed that the decisions of High Courts referred to by the learned counsel for the assessee were not directly on the point in issue. It was also found that Bombay High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration carefully. The scope of the word information appearing in s. 147(b) was considered by the Hon ble Supreme Court in the case of CIT vs. A. Raman Co. (1968) 67 ITR 11 (SC). Their Lordships held as under: "The expression of information in the context in which it occurs, must in our judgment, mean instruction or knowledge derived from an external source concerning facts or particulars or as to law relating to a matter bearing on the assessment." 5. Subsequently. The Hon ble Supreme Court had to consider the question in the case of Indian Eastern Newspapers Society as to whether the opinion of interest audit party on a point of law could be considered as information within the meaning of s. 147(b). It was held that instr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i judicial authority constitutes information for the purpose of s. 147(b). Therefore, now the question arises as to which authority can be considered as quasi judicial authority. This question has been considered in the case of Rex vs. Electricity Commissioner (1924) 1 KB 171, Rex vs. London County Council (1931) 2 KB 215 and in the case of Province of Bombay vs. Kusaldas (1952) 2 QB, 413. These decisions laid down the following conditions to be complied with viz : (1) the body of persons must have legal authority; (2) the authority should be given to determine the questions affecting the rights of the subjects; and (3) they should have a duty to act judicially. 8. Similar principles have been stated in Halsbury s Laws of England IIIrd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ageshwar Rao vs. Andhra Pradesh State Transport Road Corporation (1959) Supp. 1 SCR 319; The Board of High Schools and Intermediate Education Uttar Pradesh vs. Ghanshyam Gupta (1962) Supp. 3 SCR 36 and The Board of Revenue, Uttar Pradesh vs. Sardarni Vidyavati (1962) Supp. 3 SCR 50. The gist of these decisions has been quoted by the Hon ble Supreme Court in the case of Dwarkanath vs. ITO (1965) 57 ITR 349 (SC) at p. 357 as under: "The provisions of a statute may enjoin on an administrative authority to act administratively or judicially. If the statute expressly imposes a duty on the administrative body to act judicially, it is a clear case of a judicial act. But the duty to act judicially may not be expressly conferred but may be inferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange the character of the proceeding. Though the CIT may not change the order of the subordinate authority to the prejudice to the assessee, he may not give the full relief asked by the assessee. A petition under Art. 226 of the Constitution for a writ of certiorari to quash an order of the CIT under s. 33A(2) is maintainable." 10. In the present case we are concerned as to whether the order of CIT under s. 263 can be said to be an order passed by the quasi judicial authority. The perusal of provisions of s. 263 shows that proceeding before the CIT are in the nature of judicial proceedings inasmuch as he has to pass an order after giving the assessee an opportunity of being heard and has to decide the question whether the order of AO is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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