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

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.

54 Views Comment Share Income Tax Report

Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

View Judgements

Comments