TaxTMI 
TaxTMI 
Jurisdictional commissioner should not be part of DRP to avoid likelihood of bias
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....urisdictional commissioner should not be part of DRP to avoid likelihood of bias <br>News and Press Release<br>Dated:- 20-6-2012<br><BR>Where DIT-II was exercising supervisory functions over the Asses....
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....sing Officer, the real likelihood of "official bias" cannot be ruled out. Even if the officer is impartial and there is no personal bias or malice, nonetheless, a right minded person would think that ....
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....in the circumstances, there could be a likelihood of bias on his part. In that event, the officer should not sit and adjudicate upon the matter. He should recuse himself. This follows from the princip....
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....le that justice must not only be done but seen to be done. In order to ensure that no person should think that there is a real likelihood of bias on the part of the officer concerned, the CBDT is dire....
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....cted to ensure that a jurisdictional Commissioner is not nominated as a member of the DRP under Rule 3(2) of the Rules. By doing this, the principle that justice must not only be done but seen to be d....
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....one would be ensured - Hyundai Heavy Industries Ltd. Versus Union of India [2011 (7) TMI 577 (HC)]<BR> News - Press release - PIB....