2020 (9) TMI 417

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..... of the appeal - HELD THAT:- Ext.P7 order of the 2nd respondent cannot be legally sustained inasmuch as it does not consider the merits of the petitioner s case in the appeal, and further has to be seen as passed under dictation, based on the instructions issued by the CBDT. As a quasi-judicial authority, the 2nd respondent cannot see his discretion as fettered by the directions issued by the CB .....

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..... ham Joseph Markos, Sri. Isaac Thomas, Sri. P. G. Chandapillai Abraham, Shri. Vipin Anto H.M., Shri. Alexander Joseph Markos, Shri. Sharad Joseph Kodanthara For the Respondents : Adv. Sri. Jose Joseph, SC JUDGMENT Aggrieved by Ext.P1 assessment order under the Income Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. Furth .....

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..... ained inasmuch as it does not consider the merits of the petitioner s case in the appeal, and further has to be seen as passed under dictation, based on the instructions issued by the CBDT. As a quasi-judicial authority, the 2nd respondent cannot see his discretion as fettered by the directions issued by the CBDT, especially when he is performing an adjudicatory function. I therefore quash Ext.P7 .....

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