2023 (12) TMI 335

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....61 (hereinafter referred to as 'the Act') pertaining to assessment year 2015-16. The appellant has raised the following Grounds:- i) On facts and in the circumstances of the case, the Ld. AO has erred on the law and facts while passing order u/s. 154 of the I.T. Act, 1961. ii) That in the assessment order passed u/s. 143(3) of I.T. Act, additions of Rs. 33,151/- were made. However, on the additions of Rs. 33,151/- a sum of Rs. 5,55,347/- was charged as interest u/s. 234B and 234C of I.T. Act, 1961. The appellant filed an application for rectification excess interest charged u/s. 234B and 234C along with the calculation sheet of interest u/s. 234B and 234C but the ld. AO passed the rectification order without looking into t....

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....d Rs. 6,32,640/- respectively. It transpires from record that assessee moved a rectification application u/s. 154 of the Act claiming that the charge of interest under sections 234B and 234C of the Act was erroneous on account of an error in computation. The said application has since been rejected by the Assessing Officer vide order dated 31.7.2019 which was unsuccessfully carried in appeal before the Ld. CIT(A). 4. Before us, the only point made by the Ld. Representative is that the application of the assessee has been dismissed by both the authorities below without assigning any reasons; that the assessee would be satisfied if the matter is remanded back to the Assessing Officer for an appropriate disposal of assessee's application in....

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....cial' orders, which ought to set forth reasons and the decision thereof, so that the factum of due application of mind by the authority, becomes evident. The Hon'ble Supreme Court in the case of Jagtamba Devi vs. Hem Ram and Ors. in Criminal Appeal No. 257 of 2008 vide judgment dated 04.02.2008 in the context of an order bereft of reasons observed as under:- "7. Even in respect of administrative orders Lord Denning M.R. in Breen v. Amalgamated Engineering Union (1971 (1) All E.R. 1148) observed "The giving of reasons is one of the fundamentals of good administration". In Alexander Machinery (Dudley) Ltd. v. Crabtree (1974 LCR 120) it was observed: "Failure to give reasons amounts to denial of justice". Reasons are live links betwee....