https://www.taxtmi.com/caselaws?id=39950 The principal issue concerns the requirement that a court must record reasons when refusing to entertain questions under the Income-tax Act procedure; the SC held that the High Court erred by rejecting the section 66(2) application without reasons, which is a procedural defect preventing effective appellate or supervisory review, and that remand is appropriate where material questions lack stated reasons so the matter can be considered and disposed of with proper reasoning. Outcome: the HC order was set aside and the matter remanded for disposal in accordance with law; appeal allowed for the assessee. en-us Thu, 11 Dec 1969 00:00:00 +0530 Thu, 30 Aug 2018 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39950 The principal issue concerns the requirement that a court must record reasons when refusing to entertain questions under the Income-tax Act procedure; the SC held that the High Court erred by rejecting the section 66(2) application without reasons, which is a procedural defect preventing effective appellate or supervisory review, and that remand is appropriate where material questions lack stated reasons so the matter can be considered and disposed of with proper reasoning. Outcome: the HC order was set aside and the matter remanded for disposal in accordance with law; appeal allowed for the assessee. Case-Laws Income Tax Thu, 11 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39950