On applications by the Judicial Member and Accountant Member of the Tribunal seeking expunction of the adverse remarks and observations given by this court in the common judgment and order dated September 24, 2024 passed in I.T.A. Nos. 2, 4, 6 and 7 of 2024, Williamson Financial Services Ltd. v. CIT, (2025) 482 ITR 628 (Gauhati)(HC),\u00a0 submitted that as the passing of disparaging remarks and unwarranted comments on their conduct had caused great damage to their reputation in disposal of appeals for the administration of justice: Held, that the remarks or observations made in the last paragraph of the judgment Williamson Financial Services Ltd. v. CIT, (2025) 482 ITR 628 (Gauhati)(HC)\u00a0 could be harmful to the Members of the Appellate Tribunal, keeping in view the fact that they had made a decision, as they had deemed it proper. Therefore, the last paragraph of the common judgment and order dated September 24, 2024 (Williamson Financial Services Ltd. v. CIT, (2025) 482 ITR 628 (Gauhati)(HC) which was as follows:”Having taken note of the above fact, while restraining ourselves from making harsh comments, we can only say that such a conduct of the members of an authority, which is discharging judicial functions, cannot be appreciated. Any authority discharging judicial functions is expected to maintain consistency in its views in respect of judicial matters because any unjust deviation may affect the credibility of such authority.”, should be set aside. Accordingly, the last paragraph of the judgment Williamson Financial Services Ltd. v. CIT, (2025) 482 ITR 628 (Gauhati)(HC)\u00a0 was expunged. The expunction of the remarks or observations made therein by this court should not be construed as a comment about the merits of the case.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 255: Appellate Tribunal-Procedure-Functions-Strictures-Duties-Remarks and observations of court in respect of Members of Tribunal-Interim application by Judicial Member and Accountant Member seeking expunction of paragraph of court’s order containing detrimental remarks and observations causing harm to reputation-Paragraph of judgment containing remarks and observations expunged-Expunction of remarks not to be construed as comment with regard to merits of case.[S.254(1), 260A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60518","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fK6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60518"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60518\/revisions"}],"predecessor-version":[{"id":60519,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60518\/revisions\/60519"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}