2005 (7) TMI 744

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.... mandamus directing the Respondent No. 1 to delete the disputed income of Rs. 91,37,000/- while calculating the tax payable which addition was set aside by CIT (APPEALS)-I, Meerut in accordance with question Answer No. 14 and 20 of Samadhan 2/98 and 3/98.; (c) Issue writ order or direction as this Hon'ble Court may deem fit and proper in the circumstances of the case; (d) Award cost of the present writ petition." Brief facts set out in the writ petition are as follows: Petitioner is an individual and for the assessment year 1995-96 filed her income tax return disclosing NIL taxable income and has disclosed agriculture income at Rs. 32,49,866/-. Deputy Commissioner of Income Tax, Special Range, Meerut vide o....

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....payable under Kar Vivad Samadhan Scheme was Rs. 8,88,200/-. It appears that in view of the order of the Commissioner of Income-tax (Appeals), Joint Commissioner of Income-tax revised the income under section 251 of the Act on 17.02.1999. On 24.02.1999 respondent no. 1 designated authority issued a certificate of intimation under section 90 (1) of Kar Vivad Samadhan Scheme in Form 2A and determined the amount of tax payable at Rs. 36,47,391/- as against Rs. 8,88,200/-. Thereafter, petitioner filed an objection on 28.02.1999 against the intimation dated 24.02.1999 objecting the determination of the amount of tax payable at Rs. 36,47,391/-. The said objection has been rejected by the respondent vide impugned order dated 12.03.1999, which is an....

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....on 24.2.99 are correct. You are advised to make the payment within time to avail the benefits under KVSS. Sd/- (B.C. Goel) Designated Authority, CIT (A), Meerut." Perusal of the impugned order shows that the respondent has not dealt with the objection raised by the petitioner and no reason has been given for rejecting the same and therefore, the order is vitiated and liable to be set aside. In the case of Union of India Vs. M.L. Capoor and others, reported in AIR 1974 SC, 87. Apex Court observed that there is vital difference between the conclusions and reasons. Reasons are links between the materials on which conclusions are based. The actual conclusion should disclose how the mind is applied to th....