Supreme Court · 2005 INSC 53 · Decided 28 January 2005
M/S. Mangalore Ganesh Beedi Works v. The Commissioner of Income Tax, Mysore and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 53 · [2005] 1 S.C.R. 882
- Case number
- CIVIL APPEAL No. 767/2005
- Decided
- 28 January 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 260A
Headnote
Judgment-High Court affirming Tribunal's order-Without any discussion on the issues involved-Reasons for the judgment not recorded- c Held, recording of reasons is a part affair procedure-Reasons/or affirmation have to be recorded-Matter remitted to High Court-Practice and Procedure. The present 4232 of 2003 were filed challenging the order of the High Court in the appeals under s.260-A of the Income Tax Act, 1961. D Besides the issues raised in CA No. 4232 of 2003, it was contended ~ for the appellant that conclusions arrived at by the High Court were without any discussion and reasons.
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