TMI BlogJurisdictional commissioner should not be part of DRP to avoid likelihood of biasX X X X Extracts X X X X X X X X Extracts X X X X ..... Jurisdictional commissioner should not be part of DRP to avoid likelihood of bias - Commentaries / Editorials Dated:- 20-6-2012 - News - Where DIT-II was exercising supervisory functions over the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer, the real likelihood of official bias cannot be ruled out . Even if the officer is impartial and there is no personal bias or malice, nonetheless, a right minded person would think ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the circumstances, there could be a likelihood of bias on his part. In that event, the officer should not sit and adjudicate upon the matter. He should recuse himself . This follows from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principle that justice must not only be done but seen to be done. In order to ensure that no person should think that there is a real likelihood of bias on the part of the officer concerned, the CBDT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed to ensure that a jurisdictional Commissioner is not nominated as a member of the DRP under Rule 3(2) of the Rules. By doing this, the principle that justice must not only be done but seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be done would be ensured - Hyundai Heavy Industries Ltd. Versus Union of India [ 2011 (7) TMI 577 (HC) ] - News - Press release - PIB Tax Management India - taxmanagementindia - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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