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Case Law Details

Case Name : Asst. Commissioner, Commercial Tax Dept. Vs. Shukla & Brothers (Supreme Court of India)
Appeal Number : Civil Appeal No. 3289 of 2010
Date of Judgement/Order : 15/04/2010
Related Assessment Year :
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Recording of reasons: Despite heavy quantum of cases in Courts, it would neither be permissible nor possible to state as a principle of law, that while exercising power of judicial review on administrative action and more particularly judgment of courts in appeal before the higher Court, providing of reasons can never be dispensed with  The court should provide its own grounds and reasons for rejecting claim/prayer of a party whether at the very threshold i.e. at admission stage or after regular hearing, howsoever precise they may be.

It may not be very correct in law to say, that there is a qualified duty imposed upon the Courts to record reasons; our procedural law and the established practice, in fact, imposes unqualified obligation upon the Courts to record reasons; there is hardly any statutory provision under the Income Tax Act or under the Constitution itself requiring recording of reasons in the judgments but it is no more res integra and stands unequivocally settled by different judgments of this Court holding that, the courts and tribunals are required to pass reasoned judgments/ orders.

SUPREME COURT OF INDIA

Asst. Commissioner, Commercial Tax Dept. Vs. Shukla & Brothers,

Civil Appeal No. 3289 of 2010

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