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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 ..... ion as if something is settled pursuant to Scheme of 2020 cannot result into refund of taxes paid. The second reason in the rejection remarks is that the Scheme of 2024 does not override the Scheme of 2020. This reason is also required to be relooked in the light of language employed in Section 90 reproduced hereinabove. In the considered opinion of this Court, the impugned order is too sketchy, too short and too cryptic in nature. The reasons are held to be heart beat of the conclusions . In the absence of reasons, conclusions cannot sustain judicial scrutiny. The Supreme Court in Kranti Associates (P) Ltd. v. Masood Ahmed Khan [ 2010 (9) TMI 886 - SUPREME COURT] emphasized the need of assigning reasons in administrative, quasi-judicial an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 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 counsel for the petitioner informed that against the said notice, WP.No.33230 of 2023 and batch were filed, which were subsequently withdrawn with liberty to avail the remedy under the Direct Tax Vivad Se Vishwas Scheme, 2024 (Scheme of 2024). Learned counsel further submits that the petitioner preferred an application online in prescribed form under Section 91 of the said scheme. The petitioner has paid the requisite amount before filing the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision 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 disputes and taxes settled in DTVsV 2020, but violates conditions of the same including no refund of taxes paid. DTVsV 2024 does not override the DTVsV 2020 and has to be read harmoniously with it. Hence, the form 1 is rejected. Rejection date: 05-Dec-2024 10. Before dealing with the contents of the rejection remarks , we deem it proper to deal with the argument of learned Senior Standing Counsel for Income Tax based on the counter filed in this matter. In Mohin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 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 line of rejection remarks is not happily worded. It is difficult to gather exact meaning of the first line. It is incomprehensible. However, the first line gives an impression as if something is settled pursuant to Scheme of 2020 cannot result into refund of taxes paid. Assuming that this is the meaning arising therein, this needs to be examined in view of Section 90 of the Scheme which reads thus: 90. Subject to the provisions of this Scheme, where a declarant files under the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 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 observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. (g) Reasons facilitate the process of judicial review by superior courts. (h) The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uman 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 role in setting up precedents for the future. Therefore, for development of law, requirement of giving reasons for the decision is of the essence and is virtually a part of due process. 14. If the impugned order is tested on the anvil of principles laid down in Kranti Associates (P) Ltd. (supra), it cannot sustain judicial scr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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