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2005 (10) TMI 42 - HC - Income TaxAppeal to tribunal - "Whether the decision of the Income-tax Appellate Tribunal was not perverse inasmuch as firstly it does not consider the arguments advanced on behalf of the appellant and secondly, the impugned order is not at all a reasoned and speaking order, thirdly, the impugned order is incoherent and vague and fourthly it does not deal with all the grounds raised challenging various additions on the merits?" - The court can only hope that the Tribunal applies its mind and takes care in future to ensure that the approach of the Tribunal undergoes a change and it may regain its past glory. In the result, the question is answered in the affirmative. The impugned order of the Tribunal suffers from the vice of perversity, is not a reasoned and speaking order, is incoherent and vague, and does not deal with all the grounds raised before it challenging various additions on the merits. The appeal is allowed accordingly
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