TAXATION: Orders short on reasoning.

from BUSINESS LINE, October 23, 2010 The Supreme Court and the High Courts have been emphasising time and again that the Income-Tax Appellate Tribunal (ITAT) should pass self-contained, reasoned and speaking orders. However, a recent ITAT order, on the Gujarat High Court's decision in the Director of IT (Exemption) vs Shia Dawoodi Bohra Jamat case, seems to lack these qualities.

The High Court in the appeal before it found that in para 6 of its order the Tribunal has recorded that it is of the view that the issue is covered in favour of the assessee by the order of the Tribunal, Indore Bench, in the Dawoodi Bohra Jamat & Ors. vs CIT case, which was confirmed again by the …