Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 1091 - ALLAHABAD HIGH COURT

2016 (8) TMI 1091 - ALLAHABAD HIGH COURT - TMI - Waiver of interest charged under Section 220 (2A) application rejected - Held that:- The Commissioner of Income Tax, who is competent authority to consider the question of waiver, has noticed that Assessee has maintained certain documents showing goods taken on Uchanti (goods taken on returnable basis from parties) but same were recorded as sales in accounts and thus he was found guilty of undisclosed income leading to evasion of tax and for that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dicial review is very limited and narrow. It is not to correct the errors in the orders of the court below but to remove manifest and patent errors of law and jurisdiction without acting as an appellate authority. - This power involves a duty on the High Court to keep the inferior courts and tribunals within the bounds of their authority and to see that they do what their duty requires and that they do it in a legal manner. But this power does not vest the High Court with any unlimited prero .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

9 of 2011 - Dated:- 24-8-2016 - Hon'ble Sudhir Agarwal And Hon'ble Kaushal Jayendra Thaker, JJ. For the Petitioner : Shakeel Ahmad For the Respondent : C.S.C., Income Tax, Ashok Kumar, Manu Ghildiyal ORDER 1. Heard Sri Shakeel Ahmad, learned counsel for petitioners and Sri Manu Ghildiyal, Advocate, for respondents. 2. This writ petition under Article 226 of the Constitution of India has been filed assailing the order dated 18.07.2011 passed by Commissioner of Income Tax, Allahabad (herei .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

7; 1,80,910/- but Assessing Officer passed assessment order making addition to the total tune of ₹ 20 lacs and odd. In the appeal, Commissioner of Income Tax (Appeal) (hereinafter referred to as "CIT(A)") set aside addition made by Assessing Officer but Tribunal restored order of Assessing Officer and reversed findings of Commissioner of Income Tax (Appeal). Thereafter, petitioner claims to have deposited tax but claim waiver of interest. 4. The Commissioner of Income Tax, who is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

was a case of genuine hardship of Assess. Since these all are findings of fact and it has not been shown that findings recorded by CIT are perverse, we do not find that we can look into matter and examine the same as sitting in appeal since in supervisory jurisdiction of this Court and exercising writ jurisdiction, scope of judicial review is very limited and narrow. It is not to correct the errors in the orders of the court below but to remove manifest and patent errors of law and jurisdiction .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iction of duty and flagrant abuse of fundamental principle of law or justice, where grave injustice would be done unless the High Court interferes. 6. In D. N. Banerji Vs. P. R. Mukherjee 1953 SC 58 the Court said: "Unless there was any grave miscarriage of justice or flagrant violation of law calling for intervention, it is not for the High Court under articles 226 and 227 of the Constitution to interfere." 7. A Constitution Bench of Apex Court examined the scope of Article 227 of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Mustaqim and Ors. AIR 1984 SC 38 the Court held that this Court has very limited scope under Article 227 of the Constitution and even the errors of law cannot be corrected in exercise of power of judicial review under Article 227 of the Constitution. The power can be used sparingly when it comes to the conclusion that the Authority/Tribunal has exceeded its jurisdiction or proceeded under erroneous presumption of jurisdiction. The High Court cannot assume unlimited prerogative to correct all spe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r & ors., AIR 1971 SC 746; Gujarat Steel Tubes Ltd. Vs. Gujarat Steel Tubes Mazdoor Sabha & ors., AIR 1980 SC 1896; Laxmikant R. Bhojwani Vs. Pratapsing Mohansingh Singh Pardeshi, (1995) 6 SCC 576; Reliance Industries Ltd. Vs. Pravinbhai Jasbhai Patel & ors., (1997) 7 SCC 300; M/s. Pepsi Food Ltd. & Anr. Vs. Sub-Judicial Magistrate & ors., (1998) 5 SCC 749; and Virendra Kashinath Ravat & ors. Vs. Vinayak N. Joshi & ors. (1999) 1 SCC 47). 10. It is well settled that po .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

; Chemical Workers' Union & Anr.,(1999) 2 SCC 143). 11. Power under Article 227 of the Constitution is not in the nature of power of appellate authority enabling re-appreciation of evidence. It should not alter the conclusion reached by the Competent Statutory Authority merely on the ground of insufficiency of evidence. (See: Union of India & ors. Vs. Himmat Singh Chahar, (1999) 4 SCC 521). 12. In Ajaib Singh Vs. Sirhind Co-opeative Marketing cum Processing Service Society Ltd., (199 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

recorded by Courts below unless there is no evidence to support findings or the findings are totally perverse. 14. In Indian Overseas Bank Vs. Indian Overseas Bank Staff Canteen Workers' Union (2000) 4 SCC 245, the Court observed that it is impermissible for the Writ Court to reappreciate evidence liberally and drawing conclusions on its own on pure questions of fact for the reason that it is not exercising appellate jurisdiction over the awards passed by Tribunal. The findings of fact recor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y be taken the High Court can not interfere. 15. In Union of India Vs. Rajendra Prabhu, (2001) 4 SCC 472, the Court observed that the High Court, in exercise of its extraordinary powers under Article 227 of the Constitution, cannot re-appreciate the evidence nor it can substitute its subjective opinion in place of the findings of Authorities below. 16. Similar view has been reiterated in State of Maharashtra Vs. Milind & ors., (2001) 1 SCC 4; Extrella Rubber Vs. Dass Estate (P) Ltd., (2001) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

a manner not permitted by law and failure of justice or grave injustice has occasioned, the Court may step in to exercise its supervisory jurisdiction. However, it also said that be it a writ of certiorari or exercise of supervisory jurisdiction, none is available to correct mere errors of fact or law unless error is manifest and apparent on the face of the proceedings such as when it is based on clear ignorance or disregard of the provisions of law; or, a grave injustice or gross failure of ju .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e judicial functions of the lower judiciary. The independence of the subordinate courts in the discharge of their judicial functions is of paramount importance, just as the independence of the superior courts in the discharge of their judicial functions." 19. In Shalini Shyam Shetty and another Vs. Rajendra Shankar Patil (2010) 8 SCC 329, the Court said that power of interference under Article 227 is to be kept to the minimum to ensure that the wheel of justice does not come to a halt and t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version