Case Law Details
GK Sports Vs National Faceless Assessment Center (Calcutta High Court)
The Court dismissed the writ petition arguing that the impugned assessment order under Section 147 of the Act was, in fact, an appealable order, and had been passed providing extensive reasons. The Court clarified that a differentiation must be made between sufficiency of reason and absence of reason. It observed that the Assessing Officer had appropriately addressed and discussed the petitioner’s objections, providing enough reasons and findings for their conclusion. The court further ruled that the sufficiency of reasons given by the Assessing Officer couldn’t be scrutinized under Article 226 of the Constitution, as it isn’t the function of a writ court to act like an appellate authority.
The Court’s ruling reiterates the principle of the judiciary respecting the decisions of administrative authorities, especially when they provide detailed reasoning. Furthermore, the judgment highlights the importance of alternative legal remedies available to the petitioner, thus maintaining the efficiency and integrity of the legal system.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Heard learned advocates appearing for the parties.
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