under the IT Act is specifically vested, in various functionaries under the Act and those functionaries should act within their limited jurisdiction ... resultantly trenching of power by higher functionary over the subordinate functionary so far as the judicial function of the assessment is concerned. In this context
would ordinarily be mandatory
but when a public functionary is required to perform a
public function within a time-frame, the same will be held
Income-tax Act is specifically vested in various functionaries under the Act and those functionaries should act within their limited jurisdiction so as to ensure ... resultantly trenching of power by higher functionary over the subordinate functionary so far as the judicial function of the assessment is concerned. In this context
Committee by senior functionaries of the Government. We hope that field
authorities will take note of the backdrop in which CoD functions and make
genuine
Committee by senior functionaries of the Government. We hope that field
authorities will take note of the backdrop in which CoD functions and make
genuine
objections raised by the assessee, is
performing a quasi-judicial function, and the soul of a quasi-judicial decision making is in the
reasoning ... equally, and in fact with much greater
vigour, to the quasi-judicial functionaries as well. Viewed thus, reasons in a quasi-judicial order
constitute
M/S. Tata Sons Ltd, Mumbai vs The Acit Cir2(3), Mumbai on 27 November
Star Internaitonal Movies Ltd, Mumbai vs Asst Cit (It) 4(2)(2), Mumbai on 22
The Indian Hotels Company Ltd, Mumbai vs Addl Cit 2(2), Mumbai on 21 May
Addl Cit 2(3), Mumbai vs Tata Sons Ltd, Mumbai on 3 February, 2020
IN
