TMI Blog2021 (3) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of certain sales transactions. The petitioner tried to explain the same by pointing out that even though in the Form I return, they were not indicated, all the details have been properly disclosed in the Annexure II of the Form I return. When such an explanation has been given, it is the duty of the assessing authority to give finding as to whether the said explanation is correct or not. The failure on the part of the assessing authority to take note of the objections raised by the petitioner vitiates the entire proceedings. On this sole ground, the orders impugned in the writ petitions are quashed - The matter is remitted to the file of the second respondent - petition allowed by way of remand. - W.P.(MD)Nos.8828 and 8829 of 2018 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. For instance, one allegation made against the petitioner is that there was non reporting of certain sales transactions. The petitioner tried to explain the same by pointing out that even though in the Form I return, they were not indicated, all the details have been properly disclosed in the Annexure II of the Form I return. When such an explanation has been given, it is the duty of the assessing authority to give finding as to whether the said explanation is correct or not. If really, the petitioner had made a frank disclosure in Annexure II, then the question of charging the petitioner with suppression will not arise at all. But in the impugned orders, this point canvassed by the petitioner has not at all been dealt with. The impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision or judicial review. It may, however, be added that it is not required that the reasons should be as elaborate as in the decision of a court of law. The extent and nature 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. 38. The object underlying the rules o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by certain specified authorities are excluded from the ambit of the enactment. Such an exclusion can also arise by necessary implication from the nature of the subject matter, the scheme and the provisions of the enactment. The public interest underlying such a provision would outweigh the salutary purpose served by the requirement to record the reasons. The said requirement cannot, therefore, be insisted upon in such a case. 40. For the reasons aforesaid, it must be concluded that except in cases where the requirement has been dispensed with expressly or by necessary implication, an administrative authority exercising judicial or quasi-judicial functions is required to record the reasons for its decision. 5.The ratio laid down in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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