TMI Blog2008 (3) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... go to the root of jurisdiction - hence matter is remitted to the Tribunal for deciding the issue afresh regard being had to the merits and ascribing the cogent and germane reasons - 29 of 2008 - - - Dated:- 20-3-2008 - DIPAK MISRA and S. A. NAQVI JJ. A. P. Shrivastava for the appellant. Sanjay Lal for the respondent. JUDGMENT 1. Though this matter was listed for orders, on Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal has decided the appeal in a cryptic manner and in fact not decided the legal issues which go to the root of jurisdiction by stating that the grounds being general in nature did not require any finding, despite the fact that they are germane to the controversy. It is his further submission that the Tribunal has also not expressed the opinion that the delineation of the said grounds were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late order and, therefore, did not require to be reproduced in the order. After so stating, the Tribunal confirmed the order passed by the Commissioner of Income-tax (Appeals) and came to hold that other grounds were not necessary to be dealt with. 7. In our considered opinion, the order passed really does not contain any reason which is the heart and soul of an order and hence cannot be given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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