TaxTMI 
TaxTMI 
2015 (4) TMI 742
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....ort, 'OVAT Act') for the period 01.04.2005 to 31.03.2010. Although various contentions are raised in the writ petition but in the course of hearing for the purpose of disposal of the case, learned counsel for the petitioner raises one essential question relating to issue of law, i.e, requirement of assigning reasons by judicial and quasi-judicial authorities for the purpose of either accepting or refusing the claims made by the petitioner-assessee. 3. Shorn of unnecessary details, suffice to note that the petitioner-Company made claims of deductions on account of labour and services under various heads, which have been noted in the impugned order of assessment. The Assessing Officer, after noticing the said claims made by the petitioner-Co....
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....ance of recording of reasons for decisions by the administrative authorities and tribunals. It said 'administrative process will best be vindicated by clarity in its exercise'. To enable the Courts to exercise the power of review in consonance with settled principles, the authorities are advised of the considerations underlining the action under review. This Court with approval stated: The orderly functioning of the process of review requires that the grounds upon which the administrative agency acted be clearly disclosed and adequately sustained. 5. Relying on the above, it is submitted on behalf of the petitioner that the statutory authorities are required to apply their mind and dispose of cases by speaking orders. In the case at hand,....
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....e case of Gannon Dunkerley & Co. Vs. State of Rajasthan & others, reported in 88 STC 204 (SC) as well as amendment made to Rule 6 clause (e) of the OVAT Rules, 2005 on 19.07.2012, but while allowing certain heads of expenses as held at page 17 of the order, he has not ascribed any reason either for accepting such deductions allowed by him nor any reason has been assigned for disallowing certain deductions. Consequently, we are in agreement with the learned counsel for the petitioner that the order impugned vis-`-vis the disallowance of certain deductions made lacks reasons; and therefore lacks the foundation of the conclusion arrived at. Thus, the same is violative of the principles of natural justice; and as a consequence thereof we direct....