Passing of speaking orders u/s 143(3).

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....12, 1984 A case has come to the notice of the Board wherein the assessment order passed u/s.143(3)read with sec.144 B of the I.T.Act, 1961, the I.T.O. referring to the directions given by the I.A.C....

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....uch assessment orders may not be tainted with illegality, nevertheless, there is no denying the fact that such orders are not speaking orders. The need for a self-contained and speaking order is an ob....