https://www.taxtmi.com/caselaws?id=764811 A cryptic or non-speaking rejection of a declaration under the Direct Tax Vivad Se Vishwas Scheme could not be sustained because administrative and quasi-judicial orders affecting rights must contain cogent reasons. The validity of the rejection had to be tested only on the reasons recorded in the order itself, and additional grounds later offered in the counter could not cure the defect. As the remarks showed non-application of mind and inadequate reasoning, the rejection was set aside and the matter was remitted to the authority for fresh consideration after affording personal hearing. The challenge succeeded on procedure alone, without any adjudication of the underlying tax claim. en-us Tue, 07 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764811 A cryptic or non-speaking rejection of a declaration under the Direct Tax Vivad Se Vishwas Scheme could not be sustained because administrative and quasi-judicial orders affecting rights must contain cogent reasons. The validity of the rejection had to be tested only on the reasons recorded in the order itself, and additional grounds later offered in the counter could not cure the defect. As the remarks showed non-application of mind and inadequate reasoning, the rejection was set aside and the matter was remitted to the authority for fresh consideration after affording personal hearing. The challenge succeeded on procedure alone, without any adjudication of the underlying tax claim. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764811