TaxTMI 
TaxTMI 
Decisions in quasi judicial capacity to be speaking orders.
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....y makes an order in exercise of a quasi-judicial function, it must record its reasons in support of the order it makes. Every quasi-judicial order must be supported by reasons. The rule requiring reasons to be given in support of an order is like the principle of audi-alteran partem a basic principle of natural justice which must inform every quasi-judicial process and this rule must be observed i....
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....rs P. Ltd. v. Union of India, AIR 1976 SC 1785. In these two cases the Supreme Court has clearly laid down that every quasi-judicial order must be supported by reasons and, therefore, it is now settled that such an order must be a speaking order. The requirement of giving reasons for an order derives its authority from the principle that justice should not only be done but it also should seem t....
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....aking the view for giving reasons is based on the power of judicial review conferred by the Constitution on the High Court under Article 226 of the Constitution and the Supreme Court under Article 32. Dealing with its aspect the Supreme Court observed in TRAVANCORE RAYONS Ltd . v. Union of India AIR 1971 sc 862 at page 866 thus" "The court insists upon disclosure of reasons in support of the or....
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....must be observed in its proper spirit and mere pretence of compliance with it would not satisfy the requirement of law. In the case of Naresh Kumar Gupta Vs.CIT, Meerut 144 ITR 556 the Allahabad High Court followed the above decision and quashed CIT's order passed u/s.273 A. The High court observed that the proceedings u/s.273A were quasi-judicial in nature and reasons had to be recorded for pa....