section 254 ::

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.

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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

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