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2004 (11) TMI 50 - DELHI HIGH COURT
Appeal to tribunal - Unaccounted sales - "1. Whether there was any material before the Tribunal to reverse the decision of the Commissioner of Income-tax (Appeals) and hold that the assessee had suppressed its production of tin containers? 2. Whether the Tribunal was correct in law and on facts in sustaining an addition of Rs. 1,74,58,165 representing alleged unaccounted sales?" - If a detailed reasoned order is made by the appellate officer and the Tribunal is in agreement therewith, then one may say that no detailed discussions are required but, when the Tribunal is reversing the order made by the appellate officer, then detailed reasons are required to be given particularly when the decision of the Tribunal is considered to be final on the facts - We are allowing this appeal with the direction to the Tribunal to hear the matter afresh in accordance with law.