TMI Blog2015 (10) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... any reasons in the assessment order for allowing the claim of the assessee, this Tribunal is of the considered opinion that the CIT has rightly exercised his jurisdiction u/s 263 of the Act. - Decided against assessee. - I.T.A.No.2466/Mds/2014 - - - Dated:- 6-8-2015 - SHRI N.R.S. GANESAN AND SHRI A. MOHAN ALANKAMONY, JJ. For The Appellant : Shri R. Sankaranarayanan, CA For The Respondent : Shri P.B. Sekaran, CIT ORDER PER N.R.S.GANESAN, JUDICIAL MEMBER This appeal of the assessee is directed against the order of the Administrative Commissioner, Central-I, Chennai, dated 28.7.2014 and pertains to assessment year 2011-12. 2. Shri R. Sankaranarayanan, ld. Representative for the assessee submitted that the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the material available on record. The only contention of the ld. Counsel is that the Assessing Officer called for the details and allowed the claim. This Tribunal is of the considered opinion that the Assessing Officer being a quasi-judicial authority, the application of mind shall be reflected in the impugned assessment order itself. In this case, even though the Assessing Officer called for the details, there is no discussion in the assessment order regarding the above issues and application of mind does not reflect from the assessment order. 5. The application of mind and the reasons for reaching a conclusion shall contain in the assessment order itself. Reasons for arriving at a conclusion are the live link to the mind of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a decision is subject to the appellate jurisdiction of this court under article 136 of the Constitution as well as the supervisory jurisdiction of the High Courts under article 227 of the Constitution and that the reasons, if recorded, would enable this court or the High Courts to effectively exercise the appellate or supervisory power. But this is not the sole consideration. The other considerations which have also weighed with the court in taking this view are that the requirement of recording reasons would (i) guarantee consideration by the authority; (ii) introduce clarity in the decisions; and (iii) minimise chances of arbitrariness in decision making. In this regard a distinction has been drawn between ordinary courts of law and trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the reasons would depend on particular facts and circumstances. What is necessary is that the reasons are clear and explicit so as to indicate that the authority has given due consideration to the points in controversy. The need for recording of reasons is greater in a case where the order is passed at the original stage. The appellate or revisional authority, if it affirms such an order, need not give separate reasons if the appellate or revisional authority agrees with the reasons contained in the order under challenge. In Testeels Ltd. v. N. M. Desai [1970] 37 FJR 7; AIR 1970 Guj 1, a Full Bench of the Gujarat High Court has made an extremely lucid enunciation of law on the subject and we can do no better than to extract some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e powerless to interfere so as to keep the administrative officer within the limits of the law. The result would be that the power of judicial review would be stultified and no redress being available to the citizen, there would be insidious encouragement to arbitrariness and caprice. If this requirement is insisted upon, then, they will be subject to judicial scrutiny and correction. If the order passed by the Tribunal is scrutinised in the light of the aforementioned proposition of law, we do not find any difficulty in setting aside the same on the ground of violation of the rules of natural justice. The flowery language used by the Tribunal to justify its acceptance of the respondent s plea that he did not know the law does not warra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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