2016 (2) TMI 1017

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..... T. K. Vedamurthy, High Court Government Pleader, for the respondent. JUDGMENT All appeals are admitted. Sri T. K. Vedamurthy, learned counsel, accepts notice for the respondent-Revenue. With the consent of the learned counsel appearing on both sides, the appeals are finally heard and are disposed of. 2.  As in all the appeals common questions are raised for consideration, the....

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....ner but, in respect of the different period, whereas, in the present case, since the period is different, the separate appeals are filed including the lead appeal being STA No. 7 of 2016. 5.  We may record that, this court in the above referred decision in STA No. 6 of 2016 observed thus: "1. The appeals are admitted. Mr. T. K. Vedamurthy, learned  Government Pleader appears for th....

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....s whatsoever are mentioned by the Commissioner while passing the impugned order except reproduction of the reasons recorded by the first appellate authority. 5. It is hardly required to be stated that if the reasons are not recorded by a quasi-judicial authority, the same would not only result into breach of principles of natural justice, but it would also be difficult for higher forum to exami....

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....to the parties to the proceedings and fresh order shall be passed with reasons for consideration of the matter and for ultimate operative portion of the order which may be passed in accordance with law. 8. The appeals are allowed to the aforesaid extent. Considering the facts and circumstances, no order as to costs. In view of final disposal of the appeals, IA No. 1/2016 does not survive for co....