2013 (3) TMI 22

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..... rriving at a conclusion that the certificate issued by the C.A. is false, without considering the explanation given by the petitioner and without assigning any reasons, clearly shows that the A.O. is biased against the petitioner and bent upon rejecting the claim of the petitioner without even considering the merits of the claim put forth by the petitioner. - matter remanded back for fresh decision on merit. - WRIT PETITION NO. 10327 OF 2012 - - - Dated:- 1-11-2012 - J.P. DEVADHAR and M.S. SANKLECHA, JJ. Prakash Shah, Prasad Paranjpe and Jas Sanghavi for the Petitioner. Vijay Kantharia and N.V. Kalantri for the Respondent. JUDGMENT J.P. Devadhar, J. - Heard. Rule, returnable forthwith. By consent, the petitio .....

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..... ner has recorded a finding that the certificate issued by the Chartered Accountant in connivance with the petitioner cannot be accepted and hence the claim of the petitioner is liable to be rejected. 5. This Court in the case of BNP Paribas India Solution (P.) Ltd. v. Union of India [Writ Petition No. 9857 of 2012 decided on 18th October, 2012] while observing that ordinarily writ petition is not entertained against an order in original passed by the A.O., has held that if the A.O. fails to record the reasons for disagreeing with the decision of the A.O. for the past period, then, to prevent the miscarriage of justice, the writ petition can be entertained. 6. In the present case, the A.O. in the impugned order has noted the argument o .....

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..... The above conduct of the A.O. in arriving at a conclusion that the certificate issued by the C.A. is false, without considering the explanation given by the petitioner and without assigning any reasons, clearly shows that the A.O. is biased against the petitioner and bent upon rejecting the claim of the petitioner without even considering the merits of the claim put forth by the petitioner. Moreover, the conduct of the A.O. in seeking to justify his order even after it is brought to the notice of the counsel that unless there are compelling reasons, the A.O. cannot disagree with the order of the Commissioner (A) clearly shows that the A.O. has totally biased and prejudiced mind in the matter. It is well established in law that no one can a .....

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