2004 (3) TMI 53

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....e appearing for the petitioner, and Mr. U. Bhuyan, learned counsel for the respondent-Income-tax Department. In respect of an assessment order dated December 27, 2002, computing the tax liability to the tune of Rs. 84,10,320, the petitioner filed an appeal before the Commissioner of Income-tax and thereafter he approached the Income-tax Appellate Tribunal challenging the said order of assessmen....

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.... The Principal Officer, M/s. Gangiabani Mercantile and Finance (P.) Ltd., C/o. Hotel Bluemoon, Uzanbazar, Ghy. Sub: Arrear demand-Block period 1988-89 to 1998-99-Matter regarding. Sir, Kindly refer to the above. I have been directed by the Additional Commissioner of Income-tax, Range-4, Guwahati, to collect at least 50 per cent. of arrear demand in addition to monthly instalme....

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.... ground that under section 225/226 of the Income-tax Act, the Tax Recovery Officer is the competent authority to grant instalments and he being a quasi-judicial authority, he cannot be directed by the Additional Commissioner of Income-tax or any other superior officer in the matter of realisation of the tax due and as such the impugned order is bad. Learned counsel for the petitioner has placed....

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....r own cause; yet when they are called upon to decide disputes arising under the Act they must act independently and impartially. They cannot be said to act independently if their judgment is controlled by the directions given by others. Then it is a misnomer to call their orders as their judgments; they would essentially be the judgments of the authority that gave the directions and which authorit....