Order Passed by Income Tax Authorities must be speaking orde
Last updated: 10 July 2008
Court :
Brief : Case Fact: Whether the Tribunal can confirm the order of Commissioner (Appeals) without giving reasons.
Citation : C.I.T. Vs. Vikas Chemi Gum India
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.