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TMI Blog2009 (8) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... erator extends services of broadband, web hosting, etc., and in order to access the services, a CD-Rom is provided to its customers from whom service charges are recovered. On an earlier occasion when the order of the first respondent-Assistant Commissioner of Commercial Taxes, assessing the petitioner to tax under the Karnataka Sales Tax Act, 1957, (for short, "the Act"), was challenged in an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es dated January 31, 2009 and June 20, 2009, inter alia, contending that the internet services did not involve sale of CD-ROM and that services were subjected to service tax. Nevertheless, the first respondent by orders of even dated July 3, 2009, annexure F series, passed the orders of assessments for the years 1999 through to 2004. Hence these petitions. There is considerable force in the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the parties with reference to proved facts and the law applicable to the said facts. It is for the assessing officer to consider all relevant material and eschew irrelevant material to record findings, and conclusions. The apex court in Mangalore Ganesh Beedi Works v. Commissioner of Income-tax, Mysore [2005] 273 ITR 56; [2005] 2 SCC 329, held thus (at page 58 of ITR): "Recording of reasons is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. The very search for reasons will put the authority on the alert and minimise the chances of unconscious infiltration of personal bias or unfairness in the conclusion. . ." Keeping in mind the authoritative pronouncements of the apex court over the recording of reasons, findings and conclusions, in the instant case none of them are animated in the orders impugned. Yet another reason to interf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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