Exercise of Judicial Power by the Commissioner under the Income Tax Act- Whether unconstitutional?

Abstract

The doctrine of separation of powers amongst the three organs of the State in a democratic set-up namely, the legislature, the judicially and the executive, which is a basic feature of the Constitution of India, is the basis of the view expressed in this paper demonstrating that the provisions of the Income Tax Act, 1961 which confer appellate and revisional jurisdiction on the Commissioner essentially a departmental officer is Constitutionally invalid. The appellate and revisional jurisdiction conferred on the Commissioner under the Act is a quasi-judicial power which has to be exercised impartially, and in the absence thereof is being exercised by the departmental officer in the rank of the Commissioner contrary to the principles of natural justice on account of departmental bias being one of the facets of the said principle which is a part and parcel of the Article 14 of the Constitution of India. Should the appellate and revisional jurisdiction be withdrawn from the Commissioner and conferred upon an independent body, which is not a part and parcel of the executive organ of the government, is the question which needs deliberation keeping in view the judgments rendered by the Hon'ble Supreme Court especially in the case of Madras Bar Associations Vs. Union of India.