TaxTMI 
TaxTMI 
2014 (3) TMI 609
X X X X Extracts X X X X
X X X X Extracts X X X X
....re of Certiorari and to quash the order dated 17.12.05 passed by the Additional Commissioner, Grade-I, Trade Tax, Kanpur Zone, Kanpur (Annexure-5) and the reassessment proceedings initiated by the Assistant Commissioner, Sector 19, Trade Tax, Kanpur vide notice dated 26.12.2005 (Annexure-6) for the A. Y. 1999-2000 under Section 21 (2) of the Act. (ii) Award cost of this petition to the petitioner. (iii) Pass such other and further writ, order or direction in the favour of the petitioner as this Hon'ble Court may deem fit and proper in the circumstances of the case." The petitioner is challenging the order dated 17.12.2005 passed by the Additional Commissioner, Grade-I, Trade Tax, Kanpur Zone, Kanpur, for the assessment year 199....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ur Zone, Kanpur to pass a fresh order in accordance with law. We have perused the impugned order dated 17.12.2005. It is apparent on the face of the record that petitioner in response of the notice dated 11.11.2005 has submitted a detailed reply dated 23.11.2005 to the Additional Commissioner, Grade-I, Trade Tax, Kanpur Zone, Kanpur, but ignoring the submission made by the the petitioner in his detailed reply and without considering the material facts, the approval had been granted mechanically. A Division Bench of this Court in the matter of M/s S.K. Traders, Modi Nagar, Ghaziabad (supra) while considering scope and ambit of Section 21(2) laid down following:- "44. The first proviso to Sub-section (2) of Section 21 or in that matt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ow that the nature of accounts is not such which would require appointment of special auditors. He could further show that what the assessing officer considers to be complexes in fact not so. It was also open to him show that the same would hot be in the interest of the Revenue. It further held as follows: "61. If hearing given, however, need not be elaborate. The notice issued may only contain briefly the issues which the assessing officer thinks to be necessary. The reasons assigned therefore need not be detailed ones. But, that would not mean that the principles of justice are not required to be complied with. Only because certain consequences would ensue if the principles of natural justice are required to be complied with, the sa....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in propria sua causa.) 23. We however, need not dilate on the said question being not very necessary for the purpose of this case. But it is beyond any cavil that ordinarily unless excluded by operation of a statute, the superior courts while exercising power of judicial review shall proceed on the basis that assignment of reasons is imperative in character. When an authority, be it administrative or quasi-judicial adjudicates on a dispute and if its order is appealable or subject to judicial review, it would be necessary to spell out the reasons therefore. While applying the principles of natural justice, however, the court must also bear in mind the theory of useless formality and the prejudice doctrine. 49. We are in respectful ag....