ACME FABRIK PLAST COMPANY Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE Commissioner of Income-tax, Bhopal, while passing the order on February 7, 1983, made the following observations :

(2.) ON the basis of the aforementioned direction, learned counsel for the petitioner contends that the Commissioner of Income-tax, Bhopal, gave a positive direction to the Income-tax Officer to pass an order in a particular manner. No discretion has been left with the Income-tax Officer. According to him, he has merely to sign on the dotted line. According to him, this is in utter violation of the principles of natural justice and is not in line with the procedure adopted by quasi-judicial Tribunals.

(3.) AFTER noticing the aforementioned quotation, it was observed as under: