2009 (2) TMI 552

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.... the review order was issued on 23-5-2007 and that has been so done much before that was signed by learned Commissioner on 4-6-2007. It is a matter of surprise how an order signed at a subsequent date was issued ante dated. Learned Commissioner Sri S.N. Singh when signed the review order has not dated the same. But the learned Commissioner, Sri Narayan Basu has signed the same on 4-6-2007. This ca....

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....er to be legal nor proper. 3. Learned DR objects and submits that the review was done properly by two authorities. 4. Heard Revenue and perused the record. 5. It may be stated that an order to meet scrutiny should be reasoned and speaking. Pre-requisite of opinion is mandatory in a review order which should flow from the governing facts discussed by reviewing authority in their o....