TMI Blog2014 (2) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... ls - while disposing of an appeal should first raise substantial question of law for consideration and decision and thereafter decide the same by a speaking order by assigning appropriate reasons - an order which does not contain reasons is no order in the eye of law and requires to be set aside – the order of the HC set aside and the matter remanded back to the HC for disposal – Decided in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Income Tax [Appeals-II], Nagpur, reveals that there are concurrent findings that for the period from 1st October, 2004 upto 31 March, 2005, the provisions of Section 194C of the Income Tax Act, 1961 [as amended with effect from 01.10.2004] have been applied. We, therefore, find no substantial question of law arising in the matter. Appeal is rejected." 5. The revenue being aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 8.8.1995 the assessee could not be held as defaulter within the meaning of provision of Section 194C of the I.T. Act, 1961? (3) Whether on the facts and circumstances of the case the ITAT was justified in laws in confirming the order of the CIT(A) and thereby upholding deletion of disallowance of Rs. 1,53,79,209/- made u/s 40(a)(ia) of the I.T. Act? (4) Whether on the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s whatsoever for dismissal of the Income Tax Appeals. In our opinion, an order which does not contain reasons is no order in the eye of law and requires to be set aside. 8. Therefore, we set aside the order(s) passed by the High Court and remand the matter back to the High Court for fresh disposal in accordance with law. We request the High Court to consider each question of law framed by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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