Case Law Details
Case Name : B. Bala Narasimha Reddy Versus Principal Commissioner of Income Tax And Another (Andra Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Andhra Pradesh HC
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The settled legal proposition is that the impugned order itself shall contain reasons justifying the decision taken and they cannot be supplemented by way of an affidavit. For better appreciation, the law laid down by the Apex Court in MOHINDER SINGH GILL v. CHIEF ELECTION COMMR. , may be referred.
Further when a statutory functionary makes an order based on certain grounds, its validity must be judged by the reasons so mentioned and cannot be supplemented by fresh reasons in the shape of affidavit or otherwise. Otherwise, an order bad in the beginning may, by the time it comes to court on...
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