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2010 (4) TMI 859 - HC - Income TaxWhether Tribunal was justified in allowing the appeal by merely placing reliance upon certain decisions without recording as to how and in what manner the said decisions are applicable to the facts of the present case – Held that:- Separate orders had been passed by the Commissioner (Appeals) in case of each of the assessees. The orders passed by in both the appeals are different. The facts in both the cases are also different, however, the Tribunal has dealt with both the cases as if the facts are same without even noticing the facts recorded by the Director - Appeal is allowed - Tribunal was not justified in allowing the appeal by merely placing reliance upon certain decisions without recording as to how and in what manner the said decisions are applicable to the facts of the present case
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