Law: Income Tax Ordinance, 1979

Section: 132

Income Tax Ordinance (XXXI of 1979)---S.132---Decision in appeal---Reasons have to be given by the Appellate Authority while disposing of the appeal---Where the Commissioner of Income¬-tax (Appeals) had disposed of the appeal by handing down printed order by filling the blanks left therein, Income Tax Appellate Tribunal set aside such order of Income Tax Commissioner by holding same to be indicating arbitrariness of thought and action and the feeling that justice had neither been done nor seemed to have been done. In the present case Commissioner of Income-tax (Appeals) had filled the blanks in a printed order by appropriate amount which was declared by the assessee in the return of his income and that which was assessed by the assessing officer. The format of the order handed down by the Commissioner showed that he had got available printed orders with blanks to be filled in showing the income declared by the assessee, the income computed by the assessing officer, the name of the person who represented the assessee before him and the name of the business. The findings had already been recorded and printed. Under the circumstances, one had no difficulty to conclude that the CIT (Appeals) had prejudged the cases of all the assessees who would appeal before him. This amounted to refusing to give reasons for the decision and the grounds for the decision. There is no doubt that the CIT (Appeals)'s order which was perfunctory gave an impression of a hasty off hand decision, which although might have been correct in its result, was most deficient in its content. Reasons have to be given by the Commissioner in disposing of the appeal. Under the circumstances, the decisions handed down by the Commissioner disclosed arbitrariness of thought and action and the feeling that justice had neither been done nor seemed to have been done. Mollah Ejahar Ali v. Government of East Pakistan PLD 1970 SC 173 ref: ORDER This order disposes of two appeals noted title in which a common question of law is involved. The common question of law is whether the disposal of appeals by the Commissioner of Income Tax (Appeals), Gujranwala, by a printed order which the Commissioner had got…

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