Certo Is this judgment real?
Beta, Supreme Court only. We check Supreme Court of India judgments only for now: a High Court citation reads "Not in our corpus", which never means it does not exist.

Supreme Court of India

M/S. MANGALORE GANESH BEEDI WORKS versus THE COMMISSIONER OF INCOME TAX, MYSORE AND ANR.

Decided
28 January 2005
Judges listed
RUMA PAL (as the open data lists them; this may not name the whole bench)
Disposal
Disposed off

Citations

Official
[2005] 1 S.C.R. 882 · 2005 INSC 53
Not shown
3 other citation strings that other judgments attach to this one, on evidence too thin or too divided to publish.

Cited by

Cited in 3 other Supreme Court judgments we hold.

Counted only in the Supreme Court judgments we hold whose text we could read, not in High Court judgments. We match each citation to a judgment automatically, so a citation we cannot match is not counted. "Cited" says only that a judgment refers to this one, not whether it followed, distinguished or overruled it.

The Court's text

Paragraphs from our copy of the Supreme Court Reports print, with the Court's own paragraph numbers, the printed page and, where printed, the margin letter. The Court did not number this judgment's paragraphs, so they are listed by page. Link to paragraph N with #para-N.

ARIJIT PASAYAT, J. Leave granted.

p. 883

These appeals by the· assessee are directed against the judgment rendered by a Division Bench of the Kamataka High Court in appeals purported to be under Section 260A of the Income Tax Act, 1961 (in short the 'Act'). The appeals were filed by the revenue questioning correctness of certain conclusions arrived at by the Income-Tax Appellate Tribunal, Bangalore Bench (in short the 'Tribunal') in appeals filed by the assessee as well as the revenue.

p. 883

The dispute relates to the assessment year 1995-96. The relevant factual details have been noted in Civil Appeal No. 4232 of 2003 and other cases. (M Janardhan Rao v. Joint Commissioner of Income Tax etc. etc.) disposed of today, and are not repeated here. The assessee was described as A.0.P.- 3 by the revenue authorities in the concerned assessment proceedings.

p. 883

Questioning correctness of certain conclusion by the Tribunal, revenue had preferred appeals before the High Court. The High Court has held that the Tribunal's views in respect of Question Nos. (iii), (v) and (vii) as formulated were not in order, and accordingly allowed the appeals filed by F the revenue in part. The basic issues which form the core dispute have been dealt with in the appeals filed by the assessees and disposed of, as noted supra, today.

p. 883

Learned counsel for the appellant submitted that the conclusions of the High Court have been arrived at without any discussion and reasons have not G been indicated as to why seal of approval was being put on the findings recorded by the Tribunal.

p. 883

Per contra, learned counsel for the revenue supported judgment of the High Court. According to him, when views of Tribunal and first appellate authority were being affinned, there was no need to record reasons separately. H

p. 883

So far as the issues covered by judgment in C.A. No. 4232 of 2003 etc. etc. as noted above, are concerned, the order shall cover these appeals also.

p. 884, margin A

In addition, question Nos. (iii), (v) and (vii) as noted in High Court's judgment are concerned, need to be adjudicated afresh. It is true in an order of affirmation, repetition of reasons elaborately may not be necessary. But even then the arguments advanced, points urged have to be dealt with. Reasons for affirmation have to be indicated, though in appropriate cases may be briefly stated.

p. 884, margin A

Recording of reasons is a part of fair procedure. Reasons are harbinger between the mind of maker of the decision in the controversy and the decision or conclusion arrived at. They substitute subjectivity with objectivity. As observed in Alexander Machinery (Dudley} ltd. v. Crabtree, (1974) L.C.R. 120, failure to give reasons amounts to denial of justice.

p. 884, margin B

In the aforesaid background, we remit the matter to High Court to consider question Nos. (iii), (v) and (vii) afresh along with other matters covered by judgment in C.A. No. 4232 of 2003 etc. etc. disposed of today.

p. 884, margin C

Appeals are accordingly disposed of with no order as to costs. R.P. Appeals disposed of.

p. 884, margin D