https://www.taxtmi.com/caselaws?id=28950 The High Court held that the Commissioner of Wealth-tax must provide reasons for decisions under section 18(2A) of the Wealth Tax Act. Failure to do so when reducing penalties does not meet legal requirements. Previous decisions were cited to emphasize the necessity of providing reasons in quasi-judicial orders. The Court set aside the Commissioner's order and directed a fresh decision in compliance with the law. The petitions challenging the order were allowed, and the rules were made absolute, with no order regarding costs. en-us Mon, 21 Jun 1982 00:00:00 +0530 Mon, 08 Mar 2010 17:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28950 The High Court held that the Commissioner of Wealth-tax must provide reasons for decisions under section 18(2A) of the Wealth Tax Act. Failure to do so when reducing penalties does not meet legal requirements. Previous decisions were cited to emphasize the necessity of providing reasons in quasi-judicial orders. The Court set aside the Commissioner's order and directed a fresh decision in compliance with the law. The petitions challenging the order were allowed, and the rules were made absolute, with no order regarding costs. Case-Laws Wealth-tax Mon, 21 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28950