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2015 (9) TMI 501 - PUNJAB AND HARYANA HIGH COURT

2015 (9) TMI 501 - PUNJAB AND HARYANA HIGH COURT - TMI - Speaking order - excess exemption of income under Section 13A claimed by assessee as per AO - CIT(A) allowed assessee claim do confirmed by ITAT - Held that:- According to the revenue, the assessee had initially claimed that the books of account were lost and the same were not produced on that count. Lateron, the books of account were recovered. However, no date and time etc. were given as to when they were lost and when they were recovere .....

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der set-aside as it does not satisfy the requirements of being a reasoned order as enunciated by the Apex Court in M/s Kranti Associates Pvt. Ltd's case [2010 (9) TMI 886 - SUPREME COURT OF INDIA] - Decided in favour of revenue. - ITA No. 8 of 2015 (O&M) - Dated:- 11-8-2015 - MR. AJAY KUMAR MITTAL AND RAMENDRA JAIN, JJ. For The Appellant Mr. Tajender K. Joshi, Advocate For The Respondent Mr. Vineet Garg, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the revenue under Section 26 .....

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ng a total income of ₹ 3,21,596/-. The said return was processed under Section 143(1) of the Act on 31.3.2006 and the case was selected for scrutiny. During the course of assessment proceedings, the Assessing Officer found that the party received donation of ₹ 3,90,75,102/- against which the assessee had claimed expenditure of ₹ 3,81,33,355/-. The assessee had claimed the excess of the two as an exemption of income under Section 13A of the Act. The assessment was completed at a .....

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dated 30.6.2014 (Annexure A-III) dismissed the said appeal. Hence, the present appeal by the revenue. 3. Learned counsel for the appellant submitted that the Tribunal while reversing the findings of the Assessing Officer and the CIT (A) had not passed the reasoned speaking order which is the mandate as laid down by the Hon'ble Apex Court. 4. On the other land, learned counsel for the assessee supported the order passed by the Tribunal. 5. After hearing learned counsel for the parties, we fi .....

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plaining the ambit of Writ of Certiorari, referred to orders with errors on the face of the record and pointed out that an order with errors on its face, is a speaking order. (See 1878-97 Vol. 4 Appeal Cases 30 at 40 of the report). 18. This Court always opined that the face of an order passed by a quasi-judicial authority or even an administrative authority affecting the rights of parties, must speak. It must not be like the 'inscrutable face of a Sphinx'. 19 to 50 XX XX XX 51. Summariz .....

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any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. (e) Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. (f) Reasons have virtually become as indispensable component of a decision making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. (g) Reasons facilitate the process of judicial review by superior .....

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the relevant factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. (j) Insistence on reason is a requirement for both judicial accountability and transparency. (k) If a Judge or a quasi-judicial authority is not candid enough about his/her decision making process then it is impossible to know whether the person deciding is faithful to the doctrine of precedent or to principles of incrementalism. (l) Reasons in support .....

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-737). (n) Since the requirement to record reasons emanates from the broad doctrine of fairness in decision making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence. See (1994) 19EHRR 553, at 562 para 29 and Anya vs. University of Oxford, 2001 EWCA Civ 405, wherein the Court referred to Article 6 of European Convention of Human Rights which requires, "adequate and intelligent reasons must be given for judicial decisions&qu .....

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