"ipsi dixit" or "ipse dixit"

"ipsi dixit" or "ipse dixit"

Research by: Abhishek Raja Ram

A Latin phrase meaning "he said it himself" refers to assertions made without supporting evidence, relying solely on the speaker's authority.

Such unsubstantiated assertions are often scrutinized in legal contexts, as decisions should be grounded in evidence and sound reasoning.

The Indian judiciary has addressed the issue of ipse dixit in several judgments, emphasizing the necessity for reasoned and evidence-based decisions.

1. ITAT concluding that in common parlance and commercial sense, raw diamonds were not the same thing as polished and cut diamonds. Said conclusion reached not on the basis of any material on record but on the basis of ITAT's "ipse dixit" held bad.

Supreme Court in CIT vs Gem India Mfg. Co.

(2001) 10 SCC 733

2. Section 263 of the Income Tax Act requires that the Commissioner can call for and examine the record of any proceeding under the Income Tax Act only on the basis of his being satisfied

(1) that the assessing officer was erroneous in passing the assessment orders, and

(2) that the decision of the assessing officer was prejudicial to the interest of the Revenue.

Needless to say the satisfaction must be one which is objectively justifiable and cannot be the mere ipse dixit of the Commissioner. (Para 5)

Supreme Court in CIT v. GM, Mittal Stainless Steel (P) Ltd.

(2003) 11 SCC 441 :: (2003) 263 ITR 255

3. It is true that the invocation of Rule 8(a) cannot be based on ipse dixit of the AO. The discretion vested in the AO to discard the value determined as per Rule 3 has to be judicially exercised. It must be reasonable, based on subjective satisfaction; the power must be shown to be objectively exercised and is open to judicial scrutiny. (Para 25)

Supreme Court in Amrit Banaspati Co. Ltd. v. CWT

(2014) 16 SCC 166 :: (2014) 365 ITR 515

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