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2019 (5) TMI 778

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..... pholding the action of the AO. It is a settled law that even an administrative order has to be speaking one. In this regard, we draw support from M/S SAHARA INDIA (FIRM) , LUCKNOW VERSUS CIT, CENTRAL-I & ANR [2008 (4) TMI 4 - SUPREME COURT] wherein it has held that even “an administrative order has to be consistent with the rules of natural justice”. We remit back the issues in dis .....

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..... e the issues involved in these appeals are common and identical, hence, the appeals were heard together and are being consolidated by this common order for the sake of convenience, by first dealing with Assessee s Appeal No. 4095/Del/2015 (AY 2007-08) and the result thereof will apply mutatis mutandis to other appeal No. 4096/Del/2015 (AY 2008-09). The grounds raised in assessment year 2007-08 rea .....

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..... . 4. That the appellant craves leave to add, alter, modify withdraw, amend, substitute any ground(s) of appeal either before or at the time of hearing. 2. Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of convenience. 3. Ld. Counsel of the assessee stated that Ld. CIT(A) has failed to pass a speaking order and furt .....

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..... a speaking order. 4. On the other hand, Ld. DR relied upon the orders of the authorities below. 5. After hearing both the parties and perusing the impugned order, we find considerable cogency in the submissions of the assessee that Ld. CIT(A) did not deal the issue on merit and passed a non-speaking order by dismissing the appeal of the assessee by upholding the action of the AO. However, it is a .....

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