2018 (4) TMI 594

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....BER For The Appellant : Shri S.S. Gupta, C.A. For The Respondent : Shri Roopam Kapoor, Commissioner (AR) ORDER Per: Dr. D.N. Panda Perusal of the impugned order does not provide any head or tail thereof. While Hon'ble Supreme Court has issued guidelines from time to time as to the manner how learned authority below should frame their quasi judicial orders, that was not given due weightage....

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....order. (b) After preparing the draft, it is necessary to go through the same to find out, if anything, essential to be mentioned, has escaped discussion. (c) The ultimate finished judgment/order should have sustained chronology, regard being had to the concept that it has readable, continued interest and one does not feel like parting or leaving it in the midway. To elaborate, it should have f....

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....ur should be made to pronounce the judgment at the earliest and in any case not beyond a period of three months. Keeping it pending for long time, sends a wrong signal to the litigants and the society. (g) It should be avoided to give instances, which are likely to cause public agitation or to a particular society. Nothing should be reflected in the same which may hurt the feelings or emotions o....