763/CBDT.

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..... tions are satisfied. 2. In the case of Smt. Vidya Bai Vs. Commissioner of Wealth-tax, Mysore, the High Court of Karnataka quashed the order of Commissioner of Wealth-tax Mysore, u/s 18(2A) of Wealth-tax Act, on the ground that the impugned order was not a speaking order. In para 3 of the order, the High Court observed: "It is no doubt true that the power conferred on the Commissioner of Wealth .....

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..... n the context of section 271(4A) of the Income-tax Act, which confers similar powers on the Commissioners of Income-tax." 3. The Board have accepted this decision as well as the decision in the case of S. Sanniah Vs. Commissioner of Income-tax referred to above and they desire that the observations made by the High Court quoted above may please be followed while passing orders u/s 18(2A) of the .....

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