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2014 (2) TMI 1161 - AT - Income TaxValidity of CIT(A)'s order - Held that:- There is no longer any debate on the aspect that there was no independent reasoning given by the CIT(A) in the impugned order as he has merely recorded the submissions advanced on behalf of the assessee. The impugned order is not in consonance with the Statutory requirement of setting out reasons for coming to the conclusion as the same are found missing. Section 250(6) specifically mandates the said requirement. It is seen that there is nothing in the impugned order to throw light on the aspect as to what reasons prevailed in the mind of the Ld. CIT(A) to grant relief. In the absence of the same the correctness of the order cannot be considered. - Matter remanded back - Decided in favour of Revenue.
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