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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.
 

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