2015 (12) TMI 917

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.... principles of natural justice in not assigning reasons and findings except conclusions. 2. According to Sri Thirumalesh, learned counsel for the petitioner, the assessing officer did not assign reasons and findings either accepting or rejecting the information/report of the vigilance authority nor reject the grounds urged by the petitioner hence resulted in unfair conclusions. 3. Learned counsel for the revenue, though points to the orders extracting all the grounds advanced by the petitioners, nevertheless, is unable to point to reasons and findings. 4. Recording of reasons is a part of fair procedure. Reasons are harbinger between the mind of the maker of the decision in the controversy and the decision or conclusion arrived at.....

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....anguage used in the order itself. "7. In State of Orissa vs. DhaniramLuhar [2004] 5 SCC 568, the Apex Court observed that "reason is the heart beat of every conclusion and without the same, it becomes lifeless". 8. It is elsewhere observed that: Giving of reasons encourages a careful examination of the relevant issues, the culmination of extraneous considerations and consistency in the decision making. If those entitled to be heard, have no right to know how a Tribunal resolved the issues in dispute at the hearing, they may well regard as an empty ritual their legally conferred opportunity to be heard and to influence the tribunal by producing witnesses and other evidence to establish the relevant facts, advancing arguments on the pro....