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Case Law Details

Case Name : B. Bala Narasimha Reddy Versus Principal Commissioner of Income Tax And Another (Andra Pradesh High Court)
Appeal Number : W.P.NO.22254 OF 2015
Date of Judgement/Order : 17/08/2015
Related Assessment Year :
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The settled legal proposition is that the impugned order itself shall contain reasons justifying the decision taken and they cannot be supplemented by way of an affidavit. For better appreciation, the law laid down by the Apex Court in MOHINDER SINGH GILL v. CHIEF ELECTION  COMMR. , may be referred.

Further when a statutory functionary makes  an order based on certain grounds, its validity must be judged by the reasons so mentioned and cannot be supplemented by fresh reasons in the shape of affidavit or otherwise. Otherwise, an order bad in the beginning may, by the time it comes to court on account of a challenge, get validated by additional grounds later brought out.

In the present case  impugned order is bereft of any reasons and further the same has not dealt with the contentions raised by the petitioner in his application filed under Section 220(2A) of the Act, and in view of the above facts and circumstances and the law laid down by Apex Court, the impugned order cannot be sustained and the same is hereby set aside.

ANDHRA PRADESH HIGH COURT

THE HONBLE SRI JUSTICE G.CHANDRAIAH AND

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