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Haji Ramzan And Sons Versus Commissioner of Income Tax And Another

2016 (8) TMI 1091 - ALLAHABAD HIGH COURT

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 reason, Assessing Officer found him guilty of eva .....

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ot 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 prerogative to correct all species of hardship or wron .....

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r 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 (hereinafter referred to as "CIT") rejecting .....

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ment 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 competent authority to consider the question of .....

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hese 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 without acting as an appellate authority. 5. This .....

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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 Constitution in Waryam Singh and another Vs. Ama .....

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hat 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 species of hardship or wrong decision. For interfere .....

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s 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 power under Article 227 is of the judicial superint .....

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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., (1999) 6 SCC 82, the Court has held that there is no .....

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nce 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 recorded by the fact finding authority duly constitute .....

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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) 8 SCC 97; and Omeph Mathai & ors. Vs. M. Abdu .....

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tice 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 justice has occasioned thereby. 18. In Jasbir Singh .....

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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 the fountain of justice remains pure and unpollute .....

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