Order Passed by Income Tax Authorities must be speaking order::
Last updated: 07 September 2007
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.
CA.Saibaburao Nanduri
Published in Income Tax
Views : 46
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