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2013 (12) TMI 1249 - HC - Income TaxUnreasoned order of Tribunal - Valid or not - Held that:- Though tribunal has extended the benefit of its earlier judgement while deciding the controversy as raised, but not indicated as to what and in which manner the case is identical to the earlier judgment - It was incumbent upon the tribunal to discuss the similarity between two controversy, one which was decided earlier and the other i.e. the case in hand - If the tribunal would have compare the similarity between two disputes the one of which was decided earlier and thereafter parity have been extended then finding should have been recorded with regard to similarity of dispute – Following Assistant Commissioner, Commercial, Tax Department, Works Contract and Leasing, Quota Vs. Shukla and Brothers [2010 (4) TMI 139 - SUPREME COURT OF INDIA] - It shall be obligatory on the part of the judicial or quasi judicial authority to pass a reasoned order while exercising statutory jurisdiction - Reason is the very life of law. When the reason of a law once ceases, the law itself generally ceases - The tribunal has been failed to discharge his obligation by not discussing the evidence and material available on record extending parity to the respondent - The order is unreasoned and decided without discussing the similarity between the case in hand and the earlier judgement of tribunal – The issue was restored for fresh adjudication.
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