Attending Personal Hearing

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Querist : Anonymous

Querist : Anonymous (Querist)

12 May 2010 Senior Officers of Revenue Department act also in quasi-judicial capacitiy. As hearing etc before a court are open process, can anybody (who are not parties) have right to witness the actual hearing held by such quasi-judicial authorities?

Amit Sheode

Amit Sheode (Expert)

13 May 2010 Law in India mandates that judicial & quasi judicial authority is saddled with a duty to pass a reasoned order in an open Court.
However the same does not apply to fiscal proceedings in so far as the concerned statutes have a provision which mandates that the information in respect of an individual proceeding shall not be made public except in certain circumstances.
Therefore a third party cannot claim a right to witness the quasi judicial proceeding.

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Querist : Anonymous

Querist : Anonymous (Querist)

13 May 2010 Thanks for your valuable opinion. What are the statutes and what are circumstances? Can you you please quote any authority?

Amit Sheode

Amit Sheode (Expert)

14 May 2010 Pls go through Sec 71(1) of MVAT Act which prohibits disclosure of information by a public servant except in specified circumstances.
Also go through Sec 138(2) r/w Sec 280 of Income Tax Act
Pls see the following authorities
194 ITR 228 (SC) Dagi Ram Pindi Lall vs Trilor CHand Jain
260 ITR 426 ( Orissa) Debasis Sahu vs Nabeen Sahu

Querist : Anonymous

Querist : Anonymous (Querist)

15 May 2010 Thank you very much for the references. I quote from the said judgment - From the above decisions, it is clear that it is open to the Commissioner of Income-tax to claim privilege in respect of a document summoned by the court and it is for the court to decide whether the privilege can be granted or refused."
So in a case where no order of Court of Law, the commissioner, can perhaps exercise his privilege. Then it, the permission for presence by a third party is to be acceded or refused by the Revenue officer. But there is no blanket bar on such issues.

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