Ajay Bakliwal,Kota vs Acit, Central Circle, Kota, Kota on 11 April, 2025
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quasi judicial authority. It must be kept in mind
that being a quasi judicial authority, he is always subject to
judicial supervision in appeal ... quasi-judicial authority. It must be kept in mind that being
a quasi-judicial authority, he is always subject to judicial
supervision in appeal
assessment order passed by the applicant in the present
case is quasi judicial proceeding which was subject to
appeal and revision by the Commissioner/CCIT ... applicant while exercising his powers as
quasi judicial authority is subject to judicial supervision
in appeal, therefore, the said authority cannot be subject
to disciplinary
directly from the Income Tax
Department.
That route ensures disclosure under judicial supervision, with
safeguards.
RTI is not a substitute for judicial process
exercised by him
as a quasi-judicial officer, without subjecting him to judicial supervision
in appeal. We are also of the view that the applicant
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power of a supervision jurisdiction
to deal with the merits of the decision of any lower judicial authority. The
jurisdiction to decide as to what
power of a supervision jurisdiction
to deal with the merits of the decision of any lower judicial authority. The
jurisdiction to decide as to what