9911796707
TMI Blog1994 (2) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... in the cases of Raghuvanshi group of builders on January 9, 1987. During the course of this survey incriminating documents and a confessional statement of the assessees showing unaccounted receipts of Rs. 1.56 crores and admitted unaccounted incomes of Rs. 46.60 lakhs earned by four firms of this group, viz., Messrs. Raghuvanshi Builders, Messrs. Raghuvanshi Developers, Messrs. Raghuvanshi Associates and Messrs. Raghani Builders, were obtained : (a) The said Shri Upendra Singh initiated proceedings under section 144A in the case of Messrs. Raghuvanshi Builders, Messrs. Raghuvanshi Developers and Messrs. Raghuvanshi Associates in an illegal and improper manner. (b) During the aforementioned proceedings under section 144A, the said Shri Upendra Singh neither examined the incriminating documents and evidence collected during the survey, nor passed any orders under section 144A, in spite of being aware of the evidence gathered during the survey. (c) The said Shri Upendra Singh, during the aforementioned proceedings under section 144A improperly and illegally acquiesced in the assessee's offer to disclose only, an amount of Rs. 11,27,794 in the names of the aforesaid firms and did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "in the meanwhile the disciplinary proceedings initiated against the respondent on the basis of the memorandum dated February 7, 1991, would continue". It is necessary to notice the observations in the said judgment. The Bench first dealt with the submission that no disciplinary proceedings can be taken against an officer in respect of his judicial or quasi-judicial functions. It rejected the contention following the decision of this court in Union of India v. A. N. Saxena [1992] 3 SCC 124. While rejecting the said contention the Bench drew particular attention to the following observations in A. N. Saxena's case [1992] 3 SCC 124, 127 : "In the first place, we cannot but confess our astonishment at the impugned order passed by the Tribunal. In a case like this, the Tribunal, we feel, should have been very careful before granting stay in a disciplinary proceeding at an interlocutory stage. The imputations made against the respondent were extremely serious and the facts alleged, if proved, would have established misconduct and misbehaviour. It is surprising that without even a counter being filed, at an interim stage, the Tribunal without giving any reasons and without apparently co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said jurisdiction apply equally to the Tribunal. If the original application of the respondent were to be filed in the High Court it would have been termed, properly speaking, as a writ of prohibition. A writ of prohibition is issued only when patent lack of jurisdiction is made out. It is true that a High Court acting under article 226 is not bound by the technical rules applying to the issuance of prerogative writs like certiorari, prohibition and mandamus in the United Kingdom, yet the basic principles and norms applying to the said writs must be kept in view, as observed by this court in T. C. Basappa v. T. Nagappa, AIR 1954 SC 440. It was observed by Mukherjea J., speaking for the Constitution Bench (at page 443): "The language used in articles 32 and 226 of our Constitution is very wide and the powers of the Supreme Court as well as of all the High Courts in India extend to issuing of orders, writs or directions including writs in the nature of habeas corpus, mandamus, quo warranto, prohibition and certiorari as may be considered necessary for enforcement of the fundamental rights and, in the case of the High Courts, for other purposes as well. In view of the express pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal is one of judicial review, the parameters of which are repeatedly laid down by this court. It would be sufficient to quote the decision in H. B. Gandhi, Excise and Taxation Officer-cum Assessing Authority v. Gopi Nath and Sons [1992] Supp 2 SCC 312. The Bench comprising M. N. Venkatachaliah J. (as he then was), and A. M. Ahmadi J., affirmed the principle thus (at page 317) : "Judicial review, it is trite, is not directed against the decision but is confined to the decision making process. judicial review cannot extend to the examination of the correctness or reasonableness of a decision as a matter of fact. The purpose of judicial review is to ensure that the individual receives fair treatment and not to ensure that the authority after according fair treatment reaches, on a matter which it is authorised by law to decide, a conclusion which is correct in the eyes of the court. judicial review is not an appeal from a decision but a review of the manner in which the decision is made. It will be erroneous to think that the court sits in judgment not only on the correctness of the decision making process, but also on the correctness of the decision itself. " Now, if a court ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that it is found only in the statement of imputations. This is not correct. The charges which we have set out hereinabove clearly allege the illegal and improper conduct on the part of the respondent. It was also alleged that he improperly and illegally acquiesced in the offer of the assessee to disclose a much smaller amount and that he failed to direct the Assessing Officer to bring to tax the full amount of the undisclosed income, which was admitted by the assessee during the survey. As a matter of fact, it was alleged, he issued a direction, contrary to law, to the Assessing Officer to complete the assessment of the concerns under section 143(1). Secondly, the Tribunal examined the truth of the charges with reference to the material and orders produced by the respondents, in particular the proceedings taken by the Commissioner of Income-tax under section 263 and the order of the Income-tax Appellate Tribunal in the appeal preferred by the aforesaid assessee against the order of the Commissioner of Income-tax. After extensively referring to the findings and observations in the order of the Income-tax Appellate Tribunal, the Tribunal concluded : "Thus, according to the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent, referred us to certain material which according to him establishes the innocence and good faith of the respondent. We do not propose to refer to the said material or to comment upon it since any such comment is bound to prejudice the case of the parties before the disciplinary authority, which should now proceed expeditiously according to law. We must mention that Sri R. K. Jain, learned counsel for the respondent, did not dispute the proposition that a disciplinary inquiry can be held even with respect to judicial/quasi-judicial orders passed by an officer. His main contention was that the charges are not sustainable, which contention, as we have indicated above, cannot be countenanced at this stage of the proceedings. Before parting with this case, we 'may refer to the decision of this court in Union of India v. K. K. Dhawan [1993] 2 SCC 56. Following A. N. Saxena's case [1992] 3 SCC 124, this court held that a disciplinary inquiry can be held even with respect to the conduct of an officer in discharge of his judicial or quasi-judicial duties. Having said so, this court set out the situations in which disciplinary action can be taken with respect to the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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