TaxTMI 
TaxTMI 
2025 (5) TMI 1339
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....the eyes of law." 2. Normally, the Courts are vary to interfere with the notice of the instant kind, however, the peculiar facts and circumstances of this case warrants interference given the fact that the petitioner was served with the notice under Section 148A(d), the relevant portion whereof reads as under:- "To Neena Singh Thakur C/O Naveen Tanwar, Advocate Gompa road Manali, Model Town, Manali, Kullu-175131 India PAN ACAPT9245J A.Y. 2017-18 Dated: 15/01/2024 DIN & Notice No. ITBA/AST/F/ 148A(SCN)/2023 Notice under Clause (b) of Section 148A of the Income Tax, Act, 1961 Sir, Madam/M/s Whereas I have information which suggests that income chargeable to tax for the Assessment Year 2017-18 has escaped assessment within the meaning of Section 147 of the Income tax Act, 1961. the details of the information/enquiry conducted on which reliance is being placed, alongwith the supporting documents, are enclosed with this notice. 2. You are required to show cause as to why, in view of the details contained in enclosures mentioned in point number 1 above, a notice under Section 148 o....
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.... iii) In respect of immovable properties purchase, please explain the source of investment with supporting evidence. Please also furnish the copies of purchase deed. Please also furnish the complete details alongwith supporting documents consisting of nature/type of property purchased, location of properties, total area involved, year and date of purchase/acquisition as well as mode and cost of acquisition/purchase, complete name and address of persons/parties from whom properties in question purchased etc. iv) Please also provide your e-mail ID and contact number for record purchase and for future correspondence. Further to communicate with the department in an electronic manner, please firstly register yourself through e-filing portal (i.e. if not registered) 3. You are, therefore, requested to please furnish the requisite information along with supporting documents (ie. complete in all respects) on or before 25.01.2024 to this office either through your e-filing portal or through e-mail at kullu.ito@incometax. Gov. In or through speed post so that same may reach this office by the given time." 3. The petitioner has not only replied to the show cause no....
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.... Hon'ble Supreme Court in Kranti Associates Pvt. Ltd. and another versus Masood Ahmed Khan and Others (2010) 9 SSC 496, wherein after taking into consideration the entire law on the subject, the position of law was summarized as under:- (a) In India the judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. (b) A quasi-judicial authority must record reasons in support of its conclusions. (c) Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. (d) Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. (e) Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. (f) Reasons have virtually become as indispensable a component of a decision making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. (g) ....
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....i Yashwant Bhoir Vs. District Collector, Raigad and others (2012) 4 SCC 407, the Hon'ble Supreme Court held as under:- 38. It is a settled proposition of law that even in administrative matters, the reasons should be recorded as it is incumbent upon the authorities to pass a speaking and reasoned order. 39. In Shrilekha Vidyarthi Vs. U.P. (1991) 1 SCC 212 this Court has observed as under: (SCC p. 243. para 36). "36......Every State action may be informed by reason and it follows that an act uninformed by reason, is arbitrary. The rule of law contemplates governance by laws and not by humour, whims or caprices of the men to whom the governance is entrusted for the time being. It is the trite law that 'be you ever so high, the laws are above you'. This is what men in power must remember, always." 40. In LIC Vs. Consumer Education and Research Centre (1995) 5 SCC 482 this Court observed that the State or its instrumentality must not take any irrelevant or irrational factor into consideration or appear arbitrary in its decision. "Duty to act fairly is part of fair procedure erwisaged under Articles 14 and 21. Every activity of the public ....
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....sing of the case. The hallmark of order and exercise of judicial power by a judicial forum is for the forum to disclose its reasons by itself and giving of reasons has always been insisted upon as one of the fundamentals of sound administration of the justice delivery system, to make it known that there had been proper and due application of mind to the issue before the court and also as an essential requisite of the principles of natural justice. 3....The giving of reasons for a decision is an essential attribute of judicial and judicious disposal of a matter before courts, and which is the only indication to know about the manner and quality of exercise undertaken, as also the fact that the court concerned had really applied its mind'. The reason is the heartbeat of every conclusion. It introduces clarity in an order and without the same, the order becomes lifeless. Reasons substitute subjectivity with objectivity. The absence of reasons renders an order indefensible/ unsustainable particularly when the order is subject to further challenge before the higher forum. Recording of reasons is the principle of natural justice and every judicial order must be supported by ....
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.... views expressed in other jurisdictions and by expert committees, summarized and explained the law as under:- "The decisions of this Court referred to above indicate that with regard to the requirement to record reasons the approach of this Court is more in line with that of the American Courts. An important consideration which has weighed with the Court for holding that an administrative authority exercising quest judicial functions must record the reasons for its decision is that such a decision is subject to the appellate jurisdiction of this Court under Article 136 of the Constitution as well as the supervisory jurisdiction of the High Courts under Article 227 of the Constitution and that the reasons, if recorded would enable this Court or the High Courts to effectively exercise the appellate or supervisory power. But this is not the sole consideration. The other considerations which have also weighed with the Court in taking this view are that the requirement of recording reasons would (i) guarantee consideration by the authority; (ii) introduce clarity at the decisions; and (iii) minimize chances of arbitrariness in decision making. In this regard a distinction has b....