https://www.taxtmi.com/caselaws?id=11181 The High Court found that despite a settlement reached between the parties, the Commissioner of Income-tax failed to follow proper procedures, leading to the rejection of the petition under section 273A. The Court emphasized the necessity of providing reasons in administrative decisions and quashed the order under section 18B due to the absence of reasons, remanding the matter for fresh consideration. The High Court made the rule absolute, directing the Commissioner to make a new decision in accordance with the law, highlighting the importance of transparency and accountability in administrative decisions concerning tax matters. en-us Fri, 08 Feb 2002 00:00:00 +0530 Sat, 01 Aug 2009 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11181 The High Court found that despite a settlement reached between the parties, the Commissioner of Income-tax failed to follow proper procedures, leading to the rejection of the petition under section 273A. The Court emphasized the necessity of providing reasons in administrative decisions and quashed the order under section 18B due to the absence of reasons, remanding the matter for fresh consideration. The High Court made the rule absolute, directing the Commissioner to make a new decision in accordance with the law, highlighting the importance of transparency and accountability in administrative decisions concerning tax matters. Case-Laws Income Tax Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11181