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Madras HC set aside non-speaking orders due to lack of transparency & legal accountability
Case Law Details
- Case Name
- Queen Agencies Vs ACIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Queen Agencies Vs ACIT (Madras High Court)
In the case of Queen Agencies Vs Assistant Commissioner of Income Tax (ACIT), the Madras High Court set aside non-speaking orders issued by the tax authorities. The petitioner, Queen Agencies, a major distributor of ITC products in Ramanathapuram District, faced a re-opening of assessments for the years 2015-16 and 2016-17 following a survey conducted under Section 133A of the Income Tax Act, 1961. The orders, passed on December 29, 2018, were challenged by the petitioner on the grounds of being non-speaking, meaning they lacked adequate reasoning and...
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