2001 (4) TMI 12 - HC - Income Tax

Tribunal - the manner in which the Tribunal has disposed of these cases - Tribunal has glossed over important issues such as matters concerning the nine Supreme Court judgments that were cited, in a one sentence statement that these judgments are distinguishable - Even assuming that the judgments are either not applicable or distinguishable, it is a well-defined procedure that applies to all judicial forums that it is essential to record which the judgments in question are or a brief summary of the contentions raised and to record the findings thereon - It is not permissible to merely brush aside important legal issues or to disregard them as it will become impossible for the next higher authority to be able to decipher as to what is the ground on which the Tribunal rejected a particular contention.

Summary

The High Court of Karnataka set aside the Tribunal's orders due to improper handling of legal issues. The case was remanded back to the Tribunal for proper consideration. The appeals were successful, and no costs were awarded. The respondent-Department was given two weeks to file a memo of appearance.