2020 (9) TMI 201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T ORDER ( PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH ) 1. We have heard Mr. Bandish Soparkar, learned counsel for the petitioner and Ms. Mauna Bhatt, learned counsel appearing for the respondent Department. 2. By means of this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing of the order dated 23-1-2020 passed by the Assessing Auth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsider all relevant factors having a bearing on the demand raised and communicate his decision in the form of a speaking order." 4. In the present case, upon a perusal of both the orders dated 23-1-2020 and 18-3-2020, we find that they are non- speaking. According to Mr. Soparkar, a detailed application was given under section 220(6) of the Act elaborating all the reasons on the basis of which ....