https://www.taxtmi.com/article/detailed?id=222 The article assesses the legal and procedural necessity of pronouncing ITAT orders in open court, contrasting earlier registry delivery practices with statutory and civil procedure norms that require dated, signed and timely pronouncement. It reviews Delhi High Court directions and subsequent amendment of ITAT procedure to mandate pronouncement, and stresses that an unpronounced order cannot be relied upon, recommending clear procedural rules to require pronouncement while avoiding retroactive invalidation of previously communicated orders. en-us Sun, 09 Nov 2008 00:00:00 +0530 Mon, 10 Nov 2008 09:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=222 The article assesses the legal and procedural necessity of pronouncing ITAT orders in open court, contrasting earlier registry delivery practices with statutory and civil procedure norms that require dated, signed and timely pronouncement. It reviews Delhi High Court directions and subsequent amendment of ITAT procedure to mandate pronouncement, and stresses that an unpronounced order cannot be relied upon, recommending clear procedural rules to require pronouncement while avoiding retroactive invalidation of previously communicated orders. Articles Income Tax Sun, 09 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=222