Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
We find that CIT(A) has passed a non-speaking order by following the decision of ITAT in the case of Multiplan India (Pvt.) Ltd. (supra). We are of the view that where appeal has been disposed of even though on merits without a speaking order, the order of CIT(A) cannot be sustained. The provisions of section 250(6) of the Act are in the nature of judicial discretion to the Appellate Authority and emphasizing that the order disposing of the appeal shall be a speaking order. The order shall not cryptic but shall be selfexplanatory
Citation :
Mutual Technologies Pvt. Ltd. (PAN: AACCK0087C)(Appellant) Vs. Assistant Commissioner of Income-tax,Circle-1, Hooghly (Respondent)
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