https://www.taxtmi.com/caselaws?id=122974 Section 144C requires the Dispute Resolution Panel to consider the draft order, objections, evidence and reports before issuing binding directions, and a quasi-judicial authority must record cogent reasons consistent with natural justice. Where the Panel's directions are laconic and do not show proper consideration of the assessee's submissions, they are vitiated for want of a speaking order. The directions were set aside and the matter was remitted for fresh adjudication after granting an adequate opportunity of hearing. en-us Wed, 09 Feb 2011 00:00:00 +0530 Wed, 22 Aug 2012 16:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122974 Section 144C requires the Dispute Resolution Panel to consider the draft order, objections, evidence and reports before issuing binding directions, and a quasi-judicial authority must record cogent reasons consistent with natural justice. Where the Panel's directions are laconic and do not show proper consideration of the assessee's submissions, they are vitiated for want of a speaking order. The directions were set aside and the matter was remitted for fresh adjudication after granting an adequate opportunity of hearing. Case-Laws Income Tax Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122974