https://www.taxtmi.com/circulars?id=9581 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. en-us Mon, 07 Jan 1985 00:00:00 +0530 Tue, 07 Jun 2011 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9581 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. Circulars Income Tax Mon, 07 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9581