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2015 (6) TMI 926 - ITAT MUMBAIDisallowance of the deduction claimed u/s.80-IB - non-furnishing the prescribed audit report in Form No. 10CCB - Held that:- The impugned order is a non-speaking order in-as-much as it does not convey the reason/s informing the decision. It is only when a judicial order bears the reason/s leading to the decision, that it can be said to be valid and, further, enable its review, to which it is subject, i.e., upon either party taking it before a higher appellate forum, as has been. Even if the ld. CIT(A) were to merely follow his order/s for the earlier years, which are not on record, the relevant part/s thereof ought to have been reproduced by him, so as to convey the said reasons, which would then by incorporation form the reasons informing his order or decision, besides constituting a self-contained order, while in the present case it does not state, even broadly, the basis for the confirmation of the disallowance, i.e., for the earlier years. Again, it would also enable the reader to see if the facts and circumstances of the instant case are or are not, identical or similar, as the case may be, for the said decision to apply for the current year. Further still, it was also incumbent on the ld. CIT(A) to state as to why the decision/s by the tribunal, confirming the deduction u/s.80-IB for the earlier years in the assessee's own case, binding upon him, was not followed, as judicial discipline would dictate. His order, accordingly, does not satisfy the mandate of section 250(6), and is accordingly to be set aside for passing a fresh, speaking order in accordance with the law. - Decided in favour of assessee for statistical purpsoes.
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