https://www.taxtmi.com/caselaws?id=6155 The Supreme Court remitted appeals challenging the conclusions of the Income-Tax Appellate Tribunal back to the High Court for reconsideration due to the lack of detailed reasons in the High Court's decision. Emphasizing the necessity of providing reasons in decisions to ensure fairness and objectivity, the Court highlighted that even in cases of affirmation, reasons must be indicated. Failure to provide reasons was equated with a denial of justice, and the Court underscored the importance of recording reasons to maintain fairness in the adjudication process. en-us Fri, 28 Jan 2005 00:00:00 +0530 Tue, 17 Jun 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6155 The Supreme Court remitted appeals challenging the conclusions of the Income-Tax Appellate Tribunal back to the High Court for reconsideration due to the lack of detailed reasons in the High Court's decision. Emphasizing the necessity of providing reasons in decisions to ensure fairness and objectivity, the Court highlighted that even in cases of affirmation, reasons must be indicated. Failure to provide reasons was equated with a denial of justice, and the Court underscored the importance of recording reasons to maintain fairness in the adjudication process. Case-Laws Income Tax Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6155