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2009 (6) TMI 332 - HC - Income TaxAppeal to tribunal - “Whether the Income-tax Appellate Tribunal was justified in confirming the findings recorded by Commissioner of Income-tax (Appeals) without resorting to recording its own findings on each and every issue raised, projected and argued before the said Tribunal?” - Tribunal should have dealt with issues “both on facts and law with reference to submissions urged and then returned their own reasoning, which may be of concurrence or that of reversal. Quoting the finding of the Commissioner of Income-tax (Appeals) and simply upholding the same without giving its own reasoning, is not proper. - In our view, it does not amount to “deciding the appeal” but at best it may amounts to “its disposal”. - Tribunal will decide the appeal after narrating the full relevant facts necessary for the disposal of appeal, legal issues governing the questions and then assign their reasoning with reference to any case law on the subject having its application to the questions raised – Matter remanded
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