Served From India - Not Really Yummy - Bombay High Court upsets 'Yum Restaurants'

These days no adjudicating authority cares for judicial precedents. A rookie AC can cock a snook at the supreme court's judgment, without even giving reasons. Such practice cultivated for couple of decades will be so deeply entrenched by the time these rookies become high ranking officers. Even specific directions given by the courts are "interpreted" to suit the adjudicating authority's convenience.

Officers are too busy to read entire judgment, whether submitted by the assessee, or unearthed by the officer (or his superintedent) himself. Head notes written by the editorial team of journals or websites are copied and pasted in the orders, in lieu of relying on relevant portion of the judgments. As long as the orders are against the assessees, there is nothing to fear. No increments are cut, nor promotions denied. Why bother to take trouble to pass well reasoned orders and adhere to judicial precedents, when any bunkum can be palmed off as an adjudication order?

Gururaj B N 10/09/2015