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2005 (2) TMI 79 - HC - Income Tax"Whether, it was open to the Tribunal to pass an order on the basis of written submissions filed by the departmental representative without assigning any independent reasons so as to reflect the application of mind by the Tribunal?" - as the facts of the case go to show, the impugned order of the Tribunal, if one can term it to be an order, on the issue of deduction under section 80-IA of the Act, cannot be sustained in law. The order dated November 3, 2003, in relation to the ground regarding deduction under section 80-IA of the Act is, hence, quashed and set aside – Held that Tribunal could not have passed the impugned order on the basis of written submissions filed by the departmental representative without assigning independent reasons so as to reflect application of mind by the Tribunal. The appeal is allowed.
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