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2005 (1) TMI 28 - HC - Income TaxOrder of tribunal - "Whether the order of the Tribunal can be said to have been made in accordance with law and is not perverse when the decision reverses the order of the Commissioner of Income-tax (Appeals) without giving any reasons?" – In 1959 in case of Omar Salay Mohamed Suit v. CIT, the apex court had observed that if the Tribunal arrives at its own conclusion of fact after due consideration of evidence before it the court will not interfere, but for this purpose it was necessary that every fact for and against the assessee must have been considered with due care and the Tribunal must have given its finding in a manner which would clearly indicate what were the points for determination before it, and what was the evidence pro and contra in regard to each of the issues and what were the findings reached on the evidence on record - This position has been reiterated once again in 2002 by this court after referring to the aforesaid judgment in the two decisions – therefore, impugned order of the Tribunal is quashed and set aside and the matter is restored to the file of the Tribunal for the purposes of adjudication afresh in the light of the well established legal principles enunciated by the apex court and this court.
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