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

2017 (2) TMI 61

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent ORDER None appeared for the respondent. 2.  Neither the adjudication order nor the appellate order makes any head or tail of the issue. Therefore, matter is remanded to the appellate authority to bring the issue precisely to the public record and order passed in accordance with law. We remind the authority that law expects the appellate authority to discharge his duty in the manner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ublic record. Law is well settled that public authority should pass public order publicly for the judicial scrutiny. The present order failing to meet judicial scrutiny for its legal infirmity, deserves to be remanded for rehearing and passing appropriate order in accordance with law. 4.  We may also remind the authority that Hon'ble Supreme Court in the case of Joint Commissioner of Income .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... escaped discussion. (c)  The ultimate finished judgment/order should have sustained chronology, regard being had to the concept that it has readable, continued interest and one does not feel like parting or leaving it in the midway. To elaborate, it should have flow and perfect sequence of events, which would continue to generate interest in the reader. (d)  Appropriate care should be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ping it pending for long time, sends a wrong signal to the litigants and the society. (g)  It should be avoided to give instances, which are likely to cause public agitation or to a particular society. Nothing should be reflected in the same which may hurt the feelings or emotions of any individual or society." 5.  In the result, appeal is remanded to appellate authority. (Dictated an .....

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