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Order Passed by Income Tax Authorities must be speaking order::

Last updated: 07 September 2007

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Court :
HC

Brief :
Held by the Hon'ble court that if the order of the Tribunal is non-speaking order it is vitiated due violation of the rules of natural justice.The requirement of recording of reasons introduces clarity,checks the irrelevant considerations and minimises arbitrariness in the decision-making process.

Citation :
C.I.T. Vs. Vikas Chemi Gum India

Order Passed by Income Tax Authorities must be speaking order C.I.T. Vs. Vikas Chemi Gum India 8/2/2005 (2005) 276 ITR 32 (Punjab & Haryana) Case Fact: Whether the Tribunal can confirm the order of Commissioner (Appeals) without giving reasons. Decision: Held by the Hon'ble court that if the order of the Tribunal is non-speaking order it is vitiated due violation of the rules of natural justice.The requirement of recording of reasons introduces clarity,checks the irrelevant considerations and minimises arbitrariness in the decision-making process.