2019 (1) TMI 114

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..... spondent : Mr. Suresh Kumar ORDER P.C.: 1. Heard. 2. At the request of the learned counsel for the parties, the appeal is taken up for final disposal. 3. These appeals under Section 260 A of the Income Tax Act, 1961 ("the Act" for short), challenge the order dated 21.1.2015 passed by the Income Tax Appellate Tribunal, Mumbai ("the Tribunal" for short). These appeals relate to the Assessment .....

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..... r passed by the appellate authority, of due application of mind to the contentions raised by the asseseee in the context of findings of the lower authority which were the subject matter of the challenge before it. In view of above, the interest of justice would be served if the impugned order is quashed and set aside and the appeals are restored to the Tribunal for fresh consideration. 6. Therefo .....

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