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Judgment
The Court issued notice to the officer who made the impugned order. In our earlier order, we have reproduced the paragraphs of judgments delivered by the Courts. It seems that the officer has been made to understand what the law is by the counsel appearing for the Revenue and he has tendered an unconditional apology stating that a mistake has been committed and such mistake shall not be repeated in tax proceedings. Once the Court has pointed out the course to be followed, the AO or the subordinate officers including the Tribunal cannot justify their order by stating that Court has not observed certain aspects or the question has gone unanswered by the Court. His duty is to follow the orders and the law of the land. Judicial discipline is required to be maintained.
Anyhow, in view of the apology, we discharge the notice,
In the writ petitions, learned counsel has instructions to state that the impugned orders be set aside with a direction to the AO to pass a speaking order within a period of eight weeks. It goes without saying that the AO who is making the order shall make an order without being influenced by the fact that this Court has entertained the petition and the impugned order is set aside. It will be for him to decide the matter strictly in accordance with law and the direction given by the Court earlier.
With these directions, the petitions stand disposed of.