https://www.taxtmi.com/circulars?id=10407 Authorities disposing of petitions under the Income tax and Wealth tax petition provisions must issue speaking orders that state reasons; cursory or unexplained rejections harm departmental credibility and invite judicial scrutiny. As the powers are quasi judicial, Commissioners must record reasons and exercise discretion judiciously, and this requirement should be circulated to all regional Commissioners. en-us Fri, 05 Feb 1993 00:00:00 +0530 Mon, 13 Jun 2011 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10407 Authorities disposing of petitions under the Income tax and Wealth tax petition provisions must issue speaking orders that state reasons; cursory or unexplained rejections harm departmental credibility and invite judicial scrutiny. As the powers are quasi judicial, Commissioners must record reasons and exercise discretion judiciously, and this requirement should be circulated to all regional Commissioners. Circulars Income Tax Fri, 05 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10407