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.
CA. A. Kumar
Published in Income Tax
Views : 37
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