TMI Blog2004 (11) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Tribunal was correct in law and on facts in sustaining an addition of Rs. 1,74,58,165 representing alleged unaccounted sales?" - If a detailed reasoned order is made by the appellate officer and the Tribunal is in agreement therewith, then one may say that no detailed discussions are required but, when the Tribunal is reversing the order made by the appellate officer, then detailed reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal to reverse the decision of the Commissioner of Income-tax (Appeals) and hold that the assessee had suppressed its production of tin containers? 2. Whether the Tribunal was correct in law and on facts in sustaining an addition of Rs. 1,74,58,165 representing alleged unaccounted sales?" The answer to question No. 2 would be dependent on the answer to question No. 1. The order made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re clearly applicable to the facts of the case. The order of the Commissioner of Income-tax (Appeals) is set aside and the addition made by the Assessing Officer of Rs. 1,74,58,165 is upheld by us. The appeal of the Department succeeds on the first ground." It is true that the Tribunal has referred to the submissions made by counsel as well as the departmental representative. However, while reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h in accordance with law. The appeal is allowed accordingly with no order as to costs. The questions are not required to be answered in view of the aforesaid course of action. Learned counsel appearing for the parties state that the matter may be fixed before the Tribunal for appearance of counsel on December 27, 2004. Accordingly counsel for the parties shall appear before the Tribunal on Decem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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