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TMI Blog2024 (12) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... th were not considered in proper perspective. There is no application of mind on the bank s confirmation letter and bank statement of Yashoda Nookaratnam. Thus, reasons have not been given for not accepting the defence of the petitioner. The reasons are held to be heartbeat of conclusions. In M/s. Kranthi Associates (P) Ltd. v. Masood Ahmed Khan [ 2010 (9) TMI 886 - SUPREME COURT] has emphasized the need of assigning reasons in administrative, quasi-judicial and judicial orders. We are not inclined to relegate the petitioner to avail alternative remedy. The assessment order is set aside. The competent authority shall re-hear the petitioner and decide the matter afresh in accordance with law. It is made clear that this Court has not expresse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o discard the defence of the petitioner. Learned counsel further submits that in relation to M/s. Yashoda Nookaratnam, the petitioner filed certain documents including confirmation letter and bank statements, but without assigning any reason, the assessment order was passed ignoring the relevant documents. 5. Learned Senior Standing Counsel for Income Tax, on the other hand, supported the impugned order and submits that the reply of the petitioner was considered and a speaking order is passed. As per the counter filed in this matter, it is clear that the petitioner was required to file his reply to show cause notice on or before 11.00 am till 14.03.2024. The assessee filed reply after that time. The petitioner has a statutory remedy of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n earlier Years. So yourselves used the word Routing is not correct. 6. In The case of Raghava Reddy Chirumani also Yourselves Mentioned the bank statement was illegible, so creditworthiness and genuineness of the transaction not proved. You are also Mentioned his Income is Only Rs.25,80,670/-. We cannot see this Year Income VS Investment Ratio. We Enclosed Bank Statement once again. Note : If Have a House For Rs.1,00,00,000 and you will Get Only 1,80,000/- as Rent, so we cannot compare simply Income of that year VS Investment. The source for Purchase of House will have Many Ways like, Loan, Gifted by Parents, Accumulated Earlier years Income or Ancestral Property or in Family Partition it can come. Etc., this cannot be called as Routing Ki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, 1951 SCC 1088: Public orders, publicly made, in exercise of a statutory authority cannot be construed in the light of explanations subsequently given by the officer making the order of what he meant, or of what was in his mind, or what he intended to, do. Public orders made by public authorities are meant to have public effect and are intended to affect the actings and conduct of those to whom they are addressed and must be construed objectively with reference to the language used in the order itself. Orders are not like old wine becoming better as they grow older: 10. In the assessment order, following findings are given. Show cause notice was issued on 29/02/2024 for 14/03/2024, but assessee has failed to comply the same and did not fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. (b) A quasi-judicial authority must record reasons in support of its conclusions. (c) Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. (d) Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. (e) Reasons reassure that discretion has been exercised by the decision-maker on relevant grounds and by disregarding extraneous considerations. (f) Reasons have virtually become as indispensable a component of a decision-making process as o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kers less prone to errors but also makes them subject to broader scrutiny. (See David Shapiro in Defence of Judicial Candor [(1987) 100 Harvard Law Review 731-37].) (n) Since the requirement to record reasons emanates from the broad doctrine of fairness in decision-making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence. See Ruiz Torija v. Spain [(1994) 19 EHRR 553] EHRR, at 562 para 29 and Anya v. University of Oxford [2001 EWCA Civ 405 (CA)], wherein the Court referred to Article 6 of the European Convention of Human Rights which requires, adequate and intelligent reasons must be given for judicial decisions . (o) In all common law jurisdictions judgments play a vital r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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