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TMI Blog2019 (8) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... d law that reasons are the heart beat/soul of an order. Any order passed by the quasi judicial Authority sans reasons is void ab initio. The cryptic orders passed by the Assessing Authority as well as the Appellate Authority cannot be approved. It is necessary for the quasi judicial authorities to pass a speaking order giving reasons for the decision while arriving at a decision. Reasons would reflect the mind of the quasi judicial authorities and the same would be helpful to the appellate Forums while adjudicating upon such orders. In the absence of reasons, both the orders at Annexures- A and C deserve to be set aside. - WRIT PETITION No.35998/2018(T-IT) - - - Dated:- 4-7-2019 - MRS. S. SUJATHA J. PETITIONER (BY SR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner as well as the Revenue and perused the material on record. 6. The finding given by the Assessing Authority relating to the hand loans of ₹ 18,86,000/- to consider the same as unexplained cash credit under Section 68 reads thus: The assessee was unable to provide details of parties from whom hand loans were received. After discussion and perusal of details on record, the assessment is completed by adding ₹ 18,86,000/- as unexplained cash credit under Section 68. 7. Similarly the finding given by the Appellate Authority reads thus: The appellant has not produced any documentary evidence in support of his stand that he has received hand loans to the extent of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.12.2016 are quashed. The proceedings are restored to the file of the Assessing Officer to re-do the assessment in accordance with law, considering the documents furnished by the assessee and arrive at a decision by passing a speaking order, giving reasons, after hearing the parties concerned. Since the parties are represented by their respective counsels, the petitioner is directed to appear before the Assessing Officer-respondent No.2 on 22.07.2019 without expecting any notice. The Assessing Officer shall consider the objections of the petitioner and conclude the assessment in accordance with law as aforesaid in an expedite manner. With the aforesaid observations and directions, writ petition stands disposed of. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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