Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Failure to record reasons in an administrative decision was held to violate principles of natural justice because the competent bodies did not disclose why the petitioner's submissions or parity claims were rejected; administrative orders must state reasons objectively and cannot be supplemented after the fact. In view of the absence of adequate reasoning and apparent non application of mind, the matter is remitted to the Review Committee for fresh consideration and for passing a reasoned order addressing the contentions and parity issues within a reasonable time.
Failure to record reasons in an administrative decision was held to violate principles of natural justice because the competent bodies did not disclose why the petitioner's submissions or parity claims were rejected; administrative orders must state reasons objectively and cannot be supplemented after the fact. In view of the absence of adequate reasoning and apparent non application of mind, the matter is remitted to the Review Committee for fresh consideration and for passing a reasoned order addressing the contentions and parity issues within a reasonable time.
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