2015 (10) TMI 2290

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..... dvocate ORDER When the order of the appellate authority is seen that reveals that the said authority has not at all examined any evidence nor also tested the facts by evidence on the touchstone of law. Such laxity does not get approval of law. Merely because there are certain judgments that does not grant relief ipso facto to an assessee. Such approach by the appellate authority is contrary to .....

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..... d looking to the need and requirement of a given case:- (a) It should always be kept in mind that nothing should be written in the judgment/order, which may not be germane to the facts of the case; It should have a co-relation with the applicable law and facts. The ratio decidendi should be clearly spelt out from the judgment/order. (b) After preparing the draft, it is necessary to go through .....

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..... ments have been considered, should be mentioned. While writing judgment, psychology of the reader has also to be borne in mind, for the perception on that score is imperative. (e) Language should not be rhetoric and should not reflect a contrived effort on the part of the author. (f) After arguments are concluded, an endeavour should be made to pronounce the judgment at the earliest and in any .....

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