Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (3) TMI 931

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r. It is also hardly required to be stated that unless some reason if not in detail but precise are recorded, the operative portion of the Order would not be backed by the reasons of the Authority who has ultimately passed the Order. Therefore, the order of the Commissioner set aside. - Matter remanded back - STA Nos. 6/2016 & 11-21/2016 - - - Dated:- 18-2-2016 - Jayant Patel And S. Sujatha, JJ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ., learned Counsel for the Appellant and Mr. T.K. Vedamurthy, learned Government Pleader for the Respondent. 4. In our view, one of the most vital aspects of the case is that no reasons 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 re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he circumstances, the impugned Order is set aside with a further direction that the matter shall stand restored to the file of the Commissioner and he shall give opportunity of hearing 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 ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates