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2016 (3) TMI 440 - CHHATTISGARH HIGH COURT

2016 (3) TMI 440 - CHHATTISGARH HIGH COURT - 2016 (41) S.T.R. 183 (Chhattisgarh) - Validity of Tribunal's order - Tribunal only considered and discussed the contentions of Respondent and not of Appellant - Held that:- the Appellant's appeal is allowed and there is no discussion in the body of the order with regard to the appeal preferred by the Appellant while allowing the appeal of the Respondent. Therefore, the tribunal's order is set aside. - Decided in favour of the revenue - Tax Case No. 32 .....

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o be remanded to the Tribunal, it is not considered necessary to notice all facts of the case except to notice the limited facts for the purposes of remand only. 3. Learned Counsel for the Appellant submits that Appeal No. 152 of 2012 had been preferred by the Respondent and Appeal No. 189 of 2012 had been preferred by the Appellant. Both the appeals had been preferred against the order of the Commissioner dated 23-11-2011. The Tribunal has only considered and discussed the contentions of t .....

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