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2010 (12) TMI 446 - GUJARAT HIGH COURTAppeal u/s 35G - Demand - Time barred - whether or not there is any suppression of facts on the part of the respondent is always a question of fact - when such a plea was raised before the Tribunal, before concluding that extended period of limitation cannot be invoked the Tribunal was required to record findings of fact as to whether or not there was any suppression on the part of the assessee - Tribunal in its quest for easy disposals has lost sight of the fact that an easy disposal for the Tribunal translates into extra work for the High Court - notice was required to be issued to the assessee who needlessly had to bear the expenditure of having the case defended - Tribunal is not expected to write a lengthy thesis, but at least the bare minimum facts and reasons are required to be recorded - The appeal is dismissed
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