Sunil Kumar Sharma v DCIT TS-677-HC-2022 (KAR HC)

The Karnataka High Court has laid down certain important legal principles. These are as follows:

  • Action based on the Material contained in material contained in Diaries and loose sheets is contrary to the decision of the Supreme Court and therefore the assessment orders are void and illegal.
  • Recording of reasons is hallmark of a valid Order. Reasons introduce clarity in the order and absence of such reasons would render the decision making process null and void.  Reasons substitute subjectivity with the objectivity and therefore, recording of reasons is the principle of natural justice and it ensures transparency and fairness in decision making.
  • The HC held that if a statute provides that a thing to be done in a particular manner, then it has to be done in that particular manner and in no other manner.
  • The HC held that where power is conferred to achieve a certain purpose, the power can be exercised only for achieving that purpose.
  • On alternative remedy, the HC held that as the orders passed by the Revenue are contrary the law declared by the honourable Supreme Court and in derogation of principle of natural justice, it is trite law that acceptance of writ petitions, despite having alternate remedy, is a rule of practise and not of jurisdiction.

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