Speaking orders u/s 271(4A)/273A of Income Tax Act and 18(2A)/18(B) of Wealth Tax Act .

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....Commissioners that while passing orders u/s.18(2)A of the W.T.Act the observations of the Karnataka High court in the case of Smt.Vidya Bai Vs. CWT and and S.Sannaiah Vs. CIT should be followed regarding the necessity to pass a speaking order. From some of the orders passed by the Commissioners u/s.271(4A)/273A of the I.T.Act and 18(2A)/18(B) of the W.T.Act which came up before the board it is see....