I SC rejects High Court's order quashing search warrant due to non-communication of reasons thereof to assessee
a) The block assessment of the assessee was sought to be initiated under Section 153A of the Income-tax Act ('the Act') following a search conducted on the assessee. The same has been interdicted by the High Court rejecting the validity of the warrant authorizing the search under section 132 of the Act;
b) The High Court held that it was the Director General who took the decision to issue the search warrant but the said decision was not on the basis of its own satisfaction but was issued on the basis of the satisfaction recorded by the Director of Income-tax (Investigation). Consequently, the High Court held that the satisfaction mandated by Section 132 of the Act was not that of the authority who issued the search warrant, there by vitiating the authorization issued;
c) Aggrieved by the order of High Court the revenue filed the instant appeal.
Supreme Court held in favour of revenue as under :
1) The necessity of recording of reasons in case of search under Section 132 has been repeatedly stressed upon by the Courts so as to ensure accountability and responsibility in the decision making process;
2) The necessity of recording of reasons also acts as a cushion in the event of a legal challenge being made to the satisfaction reached. Reasons enable a proper judicial assessment of the decision taken by the Revenue. However, it would not confer on the assessee a right of inspection of the documents or to a communication of there a sons at the stage of issuing of the authorization. Any such view would undermine the entire exercise contemplated by Section 132 of the Act. It is only at the stage of commencement of the assessment proceedings after completion of the search and seizure, if any, that the requisite material may have to be disclosed to the assessee;
3) The High Court had committed a serious error in reproducing in great details the contents of the satisfaction notes containing the reasons for the satisfaction arrived at by the authorities under the Act. We have already indicated the time and stage at which the reasons recorded may be required to be brought to the notice of the assessee. Thus, we could not approve of the aforesaid part of the exercise undertaken by the High Court which has the potential of conferring an undue advantage on the assessee;
4) A careful reading of the order of the Director General would go to show that all he did was to record the view that the satisfaction of the Director, Income-tax (Investigation) was reasonable and therefore administrative approval should be accorded. The view taken by the High Court, therefore, could not be sustained. In view of the foregoing discussions the order of the High Court was to be set aside. - DGIT (Investigation) v. Spacewood Furnishers (P.) Ltd. (2015) 57 taxmann.com 292 (SC)
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|Tax Tentacles – 1: An Overview|
The Indian tax system is devilishly complex, extortive and a patchwork of various haphazard ideas. This is the first part of a multi-part series on the vexing Indian tax system and the path to genuine reforms, adapted from Justice S Rangarajan Memorial Lecture in Bangalore delivered recently
Justice TNC Rangarajan (retd)
Sporadic Jottings- to explore !
Judiciary X Executive X Legilature
Judiciary – can it impose or influence or simply suggest
Consequences of – dire or ...
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What the Constitution SAYS: THE STATE SHALL ENDEAVOUR TO SECURE FOR THE CITIZENS A UNIFORM CIVIL CODE (FOR THE ) THROUGFHOUT THE TERRIRORY OF INDIA –
CITIZENS – RIGHGT THINKING, SOCIETAL-CENTRIC OR PERSONA- OR GROUP CENTRIC
nap ON CHANGING THE Constitution ?!
< to what extent, for what purpose and with what objective ?!
Updating Construction <QUOTE
Concepts- changing, changed, violently changed
Individual X Group X community X Society
Conflict of interest s, hence conflict in thinking
Separation of Judiciary X Executive, co-ordination – object or objective
Man made laws- no longer stick to ageold belief- Common sense touch stone, of Logic AND logic IS THE Corner stone of any law
Laws X Basic Charter
Taxation X Personal law X religion, Religious beliefs – Old X New
None has the impetus to think, do so independently, more so if personal
Balance – no longer has its original color or flavour- all centred on-
CONVENIENCE – Dominant Question / Imponderable - Should it be ‘personal’ or societal – centric
‘PIL ‘- a course of action, pro-action – considered as the need , to be explored and tested in courts ?
Property Right – change in constitution ?!
For Tax X Rest of purposes – could or should it be different or uniform,
Impulsive- conscious X Unconscious MIND
Too many conflicts in – thinking, construing, interpreting, so n
N DEvanathan, Adv. HERE
- N. Devanathan , Advocate says:
My senior always quotes his professor’s words to the effect: That glorious nature of the law is that it is ambulatory.
I can give example
I can give example
“Application of Mimansa principles sometimes lead to different results. For example, there is a text of Vasishta which says “a woman should not give or take a son in adoption except with the assent of her husband”. This has been interpreted in 4 different ways by our commentators.
(1) The Dattak Mimansa holds that no widow can adopt a son because the assent required is assent at the time of adoption, and the husband being dead no assent of his can be had at the time of adoption. Vachaspati, of the Mithila School of Mitakshara, is of the same opinion, but for a different reason. According to him, adoption can only be resorted to after performing the homa, and since a woman cannot perform the homa with Vedic mantras, she cannot adopt.
(2) The Dayabhaga view is that the husband’s assent is not required at the time of actual adoption, and hence if the husband had given assent in his lifetime his widow can adopt after his death.
(3) The view of the Dravida School of Mitakshara is that the words “except with the assent of the husband” are only illustrative, and hence assent of her husband’s agnates or father-in-law’s agnates is sufficient.
(4) The Vyavaharmayukha and Nirnayasindhu hold that assent is required only for the woman whose husband is living and hence a widow can freely adopt unless she had been expressly forbidden by her late husband”
Extract from Article The Mimansa Principles of Interpretation
by Justice Markandey Katju*
by Justice Markandey Katju*
Cite as: (1993) 1 SCC (Jour) 16