Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
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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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