Duty to Give Reasons: require speaking orders under sections 273A of Income Tax and 18B of Wealth Tax. Authorities disposing of petitions under the Income tax and Wealth tax petition provisions must issue speaking orders that state reasons; cursory or unexplained rejections harm departmental credibility and invite judicial scrutiny. As the powers are quasi judicial, Commissioners must record reasons and exercise discretion judiciously, and this requirement should be circulated to all regional Commissioners.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty to Give Reasons: require speaking orders under sections 273A of Income Tax and 18B of Wealth Tax.
Authorities disposing of petitions under the Income tax and Wealth tax petition provisions must issue speaking orders that state reasons; cursory or unexplained rejections harm departmental credibility and invite judicial scrutiny. As the powers are quasi judicial, Commissioners must record reasons and exercise discretion judiciously, and this requirement should be circulated to all regional Commissioners.
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