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

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....1981 Reference is invited to Instruction No.763 dated the 23rd September 1974 in Boards F.No.320/48/73-WT in which the Board had advised the Commissioners that while passing orders u/s.18(2)A of the ....

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....commissioners as the orders were not found to be speaking orders. The orders u/s.271(4A)/273(A) of the I.T.Act and 18(2A)/18(B) of the Wealth-tax Act are quasi-judicial orders and should be supported ....