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    <title>1998 (7) TMI 27 - GUJARAT High Court</title>
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    <description>The court quashed the Central Board of Direct Taxes&#039; orders rejecting refund applications for the assessment year 1982-83, emphasizing the lack of reasoning and failure to consider the facts. It directed the Board to reconsider the applications, highlighting the need for compliance with the law and principles of natural justice. The court stressed the importance of passing a speaking order and expeditiously resolving the matter, making the rule in each petition absolute with no costs.</description>
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      <description>The court quashed the Central Board of Direct Taxes&#039; orders rejecting refund applications for the assessment year 1982-83, emphasizing the lack of reasoning and failure to consider the facts. It directed the Board to reconsider the applications, highlighting the need for compliance with the law and principles of natural justice. The court stressed the importance of passing a speaking order and expeditiously resolving the matter, making the rule in each petition absolute with no costs.</description>
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