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2007 (7) TMI 303 - HC - Income TaxLiability of partners u/s 40b(v) – decision of the tribunal - held that - those so-called reasoning which the Tribunal claims to have recorded in detail in their earlier order must be made available to us for examination as an appellate court for their sustaining or setting them aside. The only proper place for mentioning such reasoning is in the impugned order itself in verbatim in one paragraph. It can be, as observed supra, either by way of their reproduction in the impugned order in extenso and in verbatim or it can be by mentioning their substance. In either case, mentioning of reasoning in the impugned order is mandatory. Since the orders of the Tribunal are not published in legal journals, the High Court is not able to trace them for reading from any legal journal else we would not have even taken pains to follow that also. It is also unfortunate that even the Revenue has made no effort to file copy of the so called orders passed by the Tribunal in the case of this very assessee in I. T. A. No. 436/Ind/99 in this appeal for our perusal – matter remanded
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