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2016 (8) TMI 1091

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..... se 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 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. B .....

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..... itioner filed return for Assessment Year 1990-91 disclosing his income as ₹ 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 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 basi .....

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..... 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. Amarnath and another AIR 1954 SC 215 and made following observations at p. 571 : This power of superintendence conferred by article 227 is, as pointed out by Harries, C.J. in Dalmia Jain Airways Ltd. Vs. Sukumar Mukherjee AIR 1951 Cal. 193, to be exercised most sparingly and only in appropriate cases in order to keep the Subordinate Courts within the bounds of their auth .....

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..... (1999) 1 SCC 47). 10. It is well settled that power under Article 227 is of the judicial superintendence which cannot be used to up-set conclusions of facts, howsoever erroneous those may be, unless such conclusions are so perverse or so unreasonable that no Court could ever have reached them. (See: Rena Drego Vs. Lalchand Soni ors., (1998) 3 SCC 341; Chandra Bhushan Vs. Beni Prasad ors., (1999) 1 SCC 70; Savitrabai Bhausaheb Kevate ors. Vs. Raichand Dhanraj Lunja, (1999) 2 SCC 171; and Savita Chemical (P) Ltd. Vs. Dyes 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 al .....

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..... not sufficient or credible in the opinion of Writ Court to warrant those findings. At any rate, as long as they are based upon some material which are relevant for the purpose no interference is called for. Even on the ground that there is yet another view which can reasonably and possibly 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; Extrell .....

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..... ply that the High Court can intervene in the 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 the fountain of justice remains pure and unpolluted in order to maintain public confidence in the functioning of the tribunals and Courts subordinate to High Court. The above authority has been cited and follo .....

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