Validity of Tribunal’s order - the judgment of the ITAT being ...

Tribunal's Order Invalidated for Lack of Reasoning; Case Remanded to ITAT for Fresh Review and Decision.

March 28, 2014

Case Laws Income Tax HC

Validity of Tribunal’s order - the judgment of the ITAT being the stereo typed, nonspeaking, unreasoned, arbitrary and whimsical, and there is no option except to remand the matter back to the ITAT to re-visit the issue afresh de-novo - HC

View Source

← Previous Next →

Validity of Tribunal’s order - the judgment of the ITAT being ...

Tribunal's Order Invalidated for Lack of Reasoning; Case Remanded to ITAT for Fresh Review and Decision.

March 28, 2014

Case Laws Income Tax HC

You may also like:

The case involves a review petition filed in the Madhya Pradesh High Court seeking to recall an order that dismissed an appeal due to the absence of substantial...

Reopening of assessment u/s 147 - power to review v/s power to reassess - Only material relied upon by the assessing officer, in this case, is the material supplied by...

Power of review - error apparent on the face of record or not - the very initiation of the review proceedings pursuant to Show Cause Notice dated 04.01.2011 was void ab...

Reopening of assessment u/s 147 - reason to believe - the Ld. AO has absolutely changed his view which was formed initially and which was formed while concluding the...

The circular clarifies that u/s 4.17 of Hand Book of Procedures-2023, AA holders can seek review of Norm's Committee decisions made before 01.04.2023 until 31.12.2024...

Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The...

Transfer of case u/s 127(2)(a) - If the petitioner was really aggrieved by a one-line SCN which did not indicate any reasons for the proposal - the petitioner could have...

Scope of Judicial Review – Review of the decision of the Settlement Commission - There is limited scope of judicial review - Despite such narrow confines of judicial...

The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review...

Reopening of assessment u/s 147 - doctrine of res judicata - principal of consistency - Consistency does not mean putting iron fetters on the subsequent decision making;...

Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

Provisional attachment of Bank Accounts - lack of application of mind - In the event, the Commissioner refuses to lift the orders of provisional attachment once again,...

Rejection of declaration for Tax Relief under the provisions of Sabka Vikas [Legacy Dispute Resolution) Scheme, 2019 - mistake apparent on record or sufficient reasons...

A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

Doctrine of Merger of High Court Decision with the Order of Supreme Court - The Jharkhand High Court, in its analysis, delved into the doctrine of merger, a pivotal...

Quick Updates: