The Commissioner Of Income Tax (Central Circle), Banglore v. Fomento Resorts And Hotels Ltd

IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 71 OF 2006 THE COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BANGLORE Versus ....Appellant FOMENTO RESORTS AND HOTELS LTD., ....Respondent Mr. S. R. Rivankar, Advocate for the Appellant. Mr. Nishant Thakkar with Ms. R. Kamath, Advocates for the Respondent. -Coram:J. N. PATEL &N. A. BRITTO, JJ.-Date:27th November, 2006 P.C.:- Heard the learned Counsel on behalf of the parties. This appeal is filed against the Order dated 4-4-2006 of the ITATwherein in para 7 the learned ITAT has come to the conclusion that theAssessing Officer is required to give reasons, when asked for by theAssessee. Giving of reasons has got to be considered as implicit in Section11 of the Expenditure Tax Act, 1987. It is now well settled that givingreasons in support of an order is part of complying with the principles ofnatural justice. In the light of that, no fault could be found with the order of thelearned ITAT and as such no substantial question of law arises as well. Appeal dismissed. J. N. PATEL, J. N. A. BRITTO, J.