Speaking orders require recording reasons in quasi judicial decisions to prevent arbitrary action and enable review. Authorities exercising quasi judicial functions must issue speaking orders supported by recorded reasons. Recording reasons prevents arbitrary decision making, excludes irrelevant considerations, enables an aggrieved party to challenge erroneous reasoning, and facilitates judicial review; accordingly, tax departmental authorities must apply their minds and state the basis for their conclusions when issuing final orders.
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.
Speaking orders require recording reasons in quasi judicial decisions to prevent arbitrary action and enable review.
Authorities exercising quasi judicial functions must issue speaking orders supported by recorded reasons. Recording reasons prevents arbitrary decision making, excludes irrelevant considerations, enables an aggrieved party to challenge erroneous reasoning, and facilitates judicial review; accordingly, tax departmental authorities must apply their minds and state the basis for their conclusions when issuing final orders.
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