2015 (10) TMI 2290

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... affording reasonable opportunity of hearing to Respondent. - ST/S/40505/2013 & ST/40713/2013 - Final Order No. 41361 / 2015 - Dated:- 7-10-2015 - Hon ble Shri D.N. Panda, Judicial Member For the Appellant : Shri B. Balamurugan, AC (AR) For the Respondent : Shri S. Sankaravadivelu, Advocate ORDER When the order of the appellate authority is seen that reveals that the said a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ourt in the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing Industries Ltd. 2010 (253) ELT 705 (SC) as to the manner how judicial and quasi judicial orders are to be written:- 7. These guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirement of a given case:- (a) It should always be kept in mind tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al knowledge on the subject as citation of too many judgments creates more confusion rather than clarity. The foremost requirement is that leading judgments should be mentioned and the evolution that has taken place ever since the same were pronounced and thereafter, latest judgment, in which all previous judgments have been considered, should be mentioned. While writing judgment, psychology of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X