https://www.taxtmi.com/caselaws?id=383342 The High Court allowed the writ application, quashed the order declining the petitioner's request, and remanded the matter for fresh adjudication. The court emphasized the mandatory requirement of recording reasons under Section 127(1) of the Income Tax Act, highlighting the importance of communicating reasons to the assessee for effective challenge of orders. The court found the non-communication of reasons to be a violation of legal obligations, distinguishing a contrary view and emphasizing the significance of disclosing reasons to affected parties. en-us Fri, 24 May 2019 00:00:00 +0530 Mon, 22 Jul 2019 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383342 The High Court allowed the writ application, quashed the order declining the petitioner's request, and remanded the matter for fresh adjudication. The court emphasized the mandatory requirement of recording reasons under Section 127(1) of the Income Tax Act, highlighting the importance of communicating reasons to the assessee for effective challenge of orders. The court found the non-communication of reasons to be a violation of legal obligations, distinguishing a contrary view and emphasizing the significance of disclosing reasons to affected parties. Case-Laws Income Tax Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383342