took the view that the reasons recorded were highly vague, irrational and
arbitrary and, therefore, quashed the notice u/s. 148 . The CIT(A) also ... that the reasons recorded being highly vague, irrational and
arbitrary and cannot provide ground for action u/s. 147 . Referring to the reasons to believe
departments or
the basis for classification of posts is
ex-facie irrational, arbitrary or unjust,
it is open to the Court to intervene ... scales in the year 1992-94,
is wholly unjustified, patently
irrational, arbitrary and discriminatory.
As noticed in the earlier part of this
judgment, revised
been given a retrospective effect cannot be said to be arbitrary, irrational, whimsical or capricious.
30. The learned Counsel could not point ... date for implementation of such benefits was held not to be arbitrary, irrational or violative of Article 14 of the Constitution.
32. The importance
Judicial review of administrative action is intended to
prevent arbitrariness, irrationality, unreasonableness, bias
and mala fides. Its purpose is to check whether choice or
decision ... someone;
OR
Whether the process adopted or decision made is so arbitrary
and irrational that the court can say: "the decision is such
that
considering the
reasons recorded as highly vague, irrational and arbitrary though
the belief of the AO was an honest and reasonable belief on
material which ... holding that the reasons recorded were highly vague, irrational and arbitrary and
cannot provide a valid ground for initiation of action
departments
or the basis for classification of posts is
ex-facie irrational, arbitrary or unjust, it
is open to the Court to intervene ... scales in
the year 1992-94, is wholly unjustified,
patently irrational, arbitrary and
discriminatory. As noticed in the earlier
part of this judgment, revised
satisfied ". The
belief entertained by the ITO must not be arbitrary or irrational. It must be
19
ITA No.407/Agra/2012 ... these
judgments it were held that Belief should not be arbitrary or irrational but based on
relevant and material reasons - The important words under section
faulted on grounds of mala fide, unreasonableness,
arbitrariness or unfairness etc. Indeed, arbitrariness,
irrationality, perversity and mala fide will render the
policy unconstitutional. However ... faulted on the ground of mala fide,
unreasonableness, arbitrariness or unfairness etc. Indeed
arbitrariness, irrationality, perversity and mala fide, render the
8
Original Application
denying the request
of the delinquent for the original copy is irrational, arbitrary, unreasonable, and
reflects elements of bias as has been pointed ... under:-
22. Judicial review of administrative action is intended to
prevent arbitrariness, irrationality, unreasonableness, bias
and mala fides.
b) Its purpose is to check whether
some benefits to some employees cannot be said to be irrational or arbitrary. They have also contended that choice of a date cannot be dubbed ... that deciding the cut off dates of 1.4.95 and 1.1.96 was arbitrary or irrational and have contended that these dates were applied on the recommendations
