Section 254
Last updated: 23 September 2007
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
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
Published in Income Tax
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