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2014 (2) TMI 563 - SC - Income TaxMandatory requirement of reasoned order - TDS u/s 194C - Held that:- The High Court without even adverting to any one of the questions of law that were raised and canvassed before it, by a cryptic and non- speaking order had dismissed the Income Tax Appeals - while disposing of an appeal should first raise substantial question of law for consideration and decision and thereafter decide the same by a speaking order by assigning appropriate reasons - an order which does not contain reasons is no order in the eye of law and requires to be set aside – the order of the HC set aside and the matter remanded back to the HC for disposal – Decided in favour of Revenue.
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