TMI Blog2019 (12) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the Appellate Authority, after extracting the order of the Assessing Officer in full, has not given any other reason or finding to dismiss the appeal except by stating that he is of the considered view that the Assessing Officer's order is a self speaking order and does not call for any interference. In my considered view, such single line finding of the Appellate Authority, cannot be sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Counsel ORDER This writ petition is filed challenging the order of the first respondent dated 28.06.2019. 2. For the assessment year 2016-17, an order of assessment was passed by the Assessing Officer on 18.12.2018 under Section 143(3) of the Income Tax Act, 1961. Challenging the said order, the petitioner presented an appeal before the First Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, she is however, fair enough to admit the position that the first respondent has not given any independent reasons and findings for dismissing the appeal. 5. Heard Mr.N.V.Balaji, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, the learned Senior Standing Counsel for the respondents and perused the materials placed before this Court. 6. Being aggrieved against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority, after extracting the order of the Assessing Officer in full, has not given any other reason or finding to dismiss the appeal except by stating that he is of the considered view that the Assessing Officer's order is a self speaking order and does not call for any interference. In my considered view, such single line finding of the Appellate Authority, cannot be sustained as a proper exer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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