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TMI Blog2019 (6) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ). Even assuming that the arguments of the learned counsel for the Revenue that no revised returns could be accepted enlarging the claim of deduction/exemption beyond the time prescribed under the Act, it is sine-qua-non for the Assessing Officer to consider the claims of deduction/exemption made by the petitioner-assessee and thereafter to return the said claims if the assessee is not entitled to the same by assigning the reasons. The impugned assessment order prima-facie establishes that the deduction claimed u/s 54F is not considered while computing the taxable turnover. This would certainly indicates the non-application of mind by the respondent. Recording of reasons is sine-qua-non for arriving at a conclusion by the quasi-judicial authority and it is essential to adopt, to sub-serve the purposes of justice delivery system. The reasons are the soul and heartbeat of the orders without which the order is lifeless and void. Where the reasons are not recorded in the orders it would be difficult for the Courts to ascertain the minds of the authorities while exercising the power of judicial review. It is well settled legal principle that there is no bar to invoke the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and the revised return vis- -vis the claims made towards deduction/exemption under Sections 48 and 54F of the Act. 3. Learned counsel Smt.Vani.H, appearing for the petitioner would contend that the order impugned is arbitrary and cannot be approved for lack of reasons. Non-consideration of the claims made towards deduction/exemption by the petitioner-assessee depicts non-application of mind by the respondent. The rectification application filed by the petitioner also has remained unconsidered. On this ground, it was argued that the alternative remedy of statutory appeal is no bar to invoke the writ jurisdiction. Reliance was placed on the judgment of the Hon ble Apex Court in the case of Assistant Commissioner, Commercial Tax Department, Works Contract and Leasing, Kota V/s. Shukla and Brothers [2010] 4 SCC 785, as well as on the Division Bench Ruling of this Court in Wipro Limited and Others V/s. The Deputy Commissioner of Income Tax and Others LAWS[KAR] 2015 3 497. 4. Learned counsel appearing for the Revenue would contend that the two lapses committed by the petitioner namely, filing the original return belatedly on 30.03.2018 relating to the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra, and the same are extracted hereunder: 10. The increasing institution of cases in all Courts in India and its resultant burden upon the Courts has invited attention of all concerned in the justice administration system. Despite heavy quantum of cases in Courts, in our view, it would neither be permissible nor possible to state as a principle of law, that while exercising power of judicial review on administrative action and more particularly judgment of courts in appeal before the higher Court, providing of reasons can never be dispensed with. The doctrine of audi alteram partem has three basic essentials. Firstly, a person against whom an order is required to be passed or whose rights are likely to be affected adversely must be granted an opportunity of being heard. Secondly, the concerned authority should provide a fair and transparent procedure and lastly, the authority concerned must apply its mind and dispose of the matter by a reasoned or speaking order. This has been uniformly applied by courts in India and abroad. 12. In exercise of the power of judicial review, the concept of reasoned orders/actions has been enforced equally by the foreign court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s should give reason for arriving at any conclusion showing proper application of mind. Violation of either of them could in the given facts and circumstances of the case, vitiate the order itself. Such rule being applicable to the administrative authorities certainly requires that the judgment of the Court should meet with this requirement with higher degree of satisfaction. The order of an administrative authority may not provide reasons like a judgment but the order must be supported by the reasons of rationality. The distinction between passing of an order by an administrative or quasi-judicial authority has practically extinguished and both are required to pass reasoned orders. 9. Thus, it is clear that recording of reasons is sine-qua-non for arriving at a conclusion by the quasi-judicial authority and it is essential to adopt, to sub-serve the purposes of justice delivery system. The reasons are the soul and heartbeat of the orders without which the order is lifeless and void. Where the reasons are not recorded in the orders it would be difficult for the Courts to ascertain the minds of the authorities while exercising the power of judicial review. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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