2011 (11) TMI 888

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..... heard Shri S.D. Singh, learned counsel for the petitioner. Shri Dhananjay Awasthi appears for the department. A show cause notice dated 7.12.2007 was issued to the petitioner as to why his applicatin for exemption under Section 10 (23c) (VI) of the Income Tax Act, 1961 for assessment year 2005-06 may not be rejected. The Income Tax Officer, Technical for the Chief Commissioner of Income Tax, point .....

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..... is of arbitrariness. The duty to give reasons as held in Kranti Associates (P) Ltd. v. Masood Ahmed Khan, (2010) 9 SCC 496, in administrative as well as quasi judicial orders is a requirement for both accountability and transparency. It is important for sustaining faith in the justice delivery system. It also operates as a valid restraint for any possibility of arbitrariness by decision maker and .....

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