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TMI Blog2025 (1) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... n, learned counsel for the petitioner and Sri Vijhay K Punna, learned Senior Standing Counsel for Income Tax Department appears for respondent Nos. 1 and 2. 2. With the consent finally heard. 3. Regard being had to the similitude of the questions involved, these matters were analogously heard and decided by this common order. 4. The facts are taken from WP.No.35796 of 2024. The petitioner was subjected to assessment for the Assessment Year 2013-2014 and assessment order (Annexure P.4) was passed on 18.05.2022 determining the attributable income in India to the tune of 10%. The petitioner received a notice dated 16.06.2023 under Section 263 of the Income Tax Act, 1961 proposing revision of percentage to the tune of 25%. 5. Learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the impugned order is sought to be supported by assigning different and supplementary reasons in the counter, which cannot be taken into account in view of the Constitution Bench Judgment of Supreme Court in Mohindhr Singh Gill and Another v. Chief Election Commissioner, New Delhi and others (1978) 1 Supreme Court Cases 405. 7. Learned Senior Standing Counsel for Income Tax supported the impugned order and submits that the counter shows the decision taken by "rejection remarks" is in consonance with law. 8. The parties have confined their arguments to the extent indicated above. 9. We have heard the parties at length and perused the record. The impugned order reads thus: "Rejection remarks: The assessee's Issues related to dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blic 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." (Emphasis Supplied) 11. The law laid down by Constitution Bench in Mohindhr Singh Gill's case supra is still a good law. Thus, the reasons assigned in the counter, which does not form part of rejection order will not in still life or improve the rejection order. Thus, we are not inclined to enter on those reasons and deem it proper to examine the reasons given in the "rejection remarks". 12. We may hasten to add that first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inistrative, quasi-judicial and judicial orders. Relevant para reads thus: "47. Summarising the above discussion, this Court holds: (a) In India the judicial trend has always 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 exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lid decision-making process. (m) It cannot be doubted that transparency is the sine qua non of restraint on abuse of judicial powers. Transparency in decision-making not only makes the judges and decision-makers 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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