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2005 (1) TMI 38 - HC - Income TaxViolation of rules of natural justice - non-recording of reasons – order not fulfilling the requirement of a speaking order - addition in the total income - Tribunal has dismissed the assessee's appeal without assigning any reason whatsoever - Whether the Assessing Officer under the Income-tax Act can pass an order, relying on the judgment of another department (Sales Tax Department), without any independent application of mind, to make an addition in the total income?- Whether the Tribunal is justified to uphold the order of the Commissioner of Income-tax (Appeals) on the issue of addition of Rs. 45,000 only and only on the ground that the Sales Tax Department has imposed some penalty – Order passed by the Tribunal is set aside and the appeal filed by the appellant against the order of the Commissioner of Income-tax (Appeals) is remanded to the Tribunal for its fresh adjudication.
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