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section 254 ::

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Court :
HC

Brief :
Held by the Hon`ble Court that, it is well settled law that while disposing of an appeal , the authority must record reason of its decision. Therefore it is not justified in law to dispose of an appeal without recoding any reason.

Citation :
Uma Maheshwar Parmarth Trust Vs. Director of Income Tax (exemptions)

Section 254 Uma Maheshwar Parmarth Trust Vs. Director of Income Tax (exemptions) 03/05/2007 [2007] 292 ITR 352 (Delhi) Case Fact: Whether the Income-tax Appellate Tribunal was justify in law in disposing of the case without recording reasons? Decision: Held by the Hon`ble Court that, it is well settled law that while disposing of an appeal , the authority must record reason of its decision. Therefore it is not justified in law to dispose of an appeal without recoding any reason.
 

CA.Saibaburao Nanduri
on 24 January 2008
Published in Income Tax
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