2015 (12) TMI 770

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..... of Hyderabad Vs. DCIT [2013 (3) TMI 307 - ITAT HYDERABAD]. If the Tribunal wanted to take such a view, the reasons should have been expressed, which the Tribunal never did. By this process the Tribunal got rid of the matter without really deciding the points urged. By such disposal of the appeal neither of the parties was benefited. The impugned order is accordingly set aside and the matter is .....

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..... ld not have ta ken a different view after relying upon the judgment in the case of St ate Bank of Hyderabad Vs. DCIT. If the Tribunal wanted to take such a view, the reasons should have been expressed, which the Tribunal never di d. By this process the Tribunal got rid of the matter without really deciding the points urged. By such disposal of the appeal neither of the parties was benefitted. T .....

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