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2005 (1) TMI 26 - HC - Income Tax"Whether the orders passed by the Commissioner of Income-tax (Appeals) and the Tribunal fulfil the requirement of a speaking order?" – HC and SC have the power to quash by certiorari a quasi-judicial order made by an Administrative Officer and this power of review can be effectively exercised only if the order is a speaking order - High Court and the Supreme Court would be powerless to interfere so as to keep the Administrative Officer within the limits of the law. The result would be that the power of judicial review would be stultified and no redress being available to the citizen, there would be insidious encouragement to arbitrariness and caprice. If this requirement is insisted upon, then, they will be subject to judicial scrutiny and correction - we hold that the orders passed by the Commissioner of Income-tax (Appeals) and the Tribunal are legally unsustainable and are liable to be set aside because the same do not satisfy the requirement of a speaking order
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