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Doctrine of Bias - Refusal to transfer appeal - wife is holding the charge of Commissioner (Appeals) and the officer who reviewed the order passed by the Assistant Commissioner and directed him to file appeal on his behalf before the Commissioner (Appeals) is her husband - Justice should be done and be manifestly seen to be done - order to transfer the appeal
Doctrine of Bias - Refusal to transfer appeal - wife is holding the charge of Commissioner (Appeals) and the officer who reviewed the order passed by the Assistant Commissioner and directed him to file appeal on his behalf before the Commissioner (Appeals) is her husband - Justice should be done and be manifestly seen to be done - order to transfer the appeal
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