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1 - 4 of 4 (0.19 seconds)Section 234C in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
Jagtamba Devi vs Hem Ram And Ors on 4 February, 2008
7. The said order of the Assessing Officer, to say the least, is
cryptic and bereft of any reasoning. The order of the Ld. CIT(A)
also suffers from the same vice in as much as no reason has been
advanced for dismissing the appeal of the assessee. It does not
require much gainsayingthat the orders of the income tax
authorities, which seek to fasten tax liability are in the nature of
'quasi-judicial' orders, which ought to set forth reasonsand the
decision thereof, so that the factum of due application of mind by
the authority, becomes evident. The Hon'ble Supreme Court in the
case of Jagtamba Devi vs. Hem Ram and Ors. in Criminal Appeal
No. 257 of 2008 vide judgment dated 04.02.2008 in the context of
an order bereft of reasons observed as under:-
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