1982 (6) TMI 43

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....irected against the order passed by the Commissioner of Wealth-tax, North Eastern Region, Shillong, passed under s. 18(2A) of the W.T. Act, 1957 (hereinafter referred to as "the Act "). The assessee in the present cases submitted returns under the W.T. Act, for the assessment years 1969-70 to 1971-72, voluntarily before the WTO, B-Ward, Gauhati. The returns were, however, submitted beyond the p....

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....the assessment and in the completion of the assessment. On the basis of the aforesaid findings the Commissioner came to the conclusion that the assessee was entitled to relief under s. 18(2A) of the W.T. Act. The Commissioner of Wealth-tax accordingly reduced the penalty to 25% of the minimum imposable under the Act. By the present petitions the assessee has challenged the said order of the Com....

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....s in support of its order. Every quasi-judicial order must be supported by reasons. The rule requiring reasons to be given in support of an order is, like the principle of audi alteram partem, a basic principle of natural justice which must inform every quasi-judicial process. This rule must be observed in its proper spirit and a mere pretence of compliance with it would not satisfy the requiremen....