2002 (6) TMI 15

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..... raised in this appeal is, "Whether the Tribunal's order is vitiated on account of utter non-application of mind?" Learned senior counsel presses this appeal on the sole ground of non-application of mind on the part of the Tribunal. He points out that in the first seven or eight paragraphs, the Tribunal has merely quoted the contentions and counter contentions by the assessee and the Department, .....

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..... t the amounts which are eligible for deduction. The Tribunal being the final fact-finding authority was expected to apply its mind to the contentions and issues and give a separate finding on each issue. It is true that the order of the Tribunal is a confirming order. But, that would not absolve the Tribunal from independently examining the issues and then discussing the same. We, therefore, set .....

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