Whenever a decision-making function is entrusted to the subjective satisfaction of a statutory functionary, there is an implicit obligation to apply his mind to the pertinent and proximate matters. No order can be passed on whims and caprice and ipse dixit of an officer [CIT vs. Mahindra & Mahindra [1983] 15 Taxman 1 (SC)].Whenever a decision-making function is entrusted to the subjective satisfaction of a statutory functionary, there is an implicit obligation to apply his mind to the pertinent and proximate matters. No order can be passed on whims and caprice and ipse dixit of an officer [CIT vs. Mahindra & Mahindra [1983] 15 Taxman 1 (SC)].taxmann.com Latest ArticlesRead More
