2002 (6) TMI 15 - HC - Income Tax

Whether the Tribunal s order is vitiated on account of utter non-application of mind? - The Tribunal being the final fact-finding authority was expected to apply its mind to the contentions and issues and give a separate finding on each issue. It is true that the order of the Tribunal is a confirming order. But, that would not absolve the Tribunal from independently examining the issues and then discussing the same. We, therefore, set aside the order and direct the Tribunal to decide it afresh after giving opportunity to the assessee.

Summary

The High Court of Madras found that the Tribunal's order was vitiated due to non-application of mind. The Tribunal failed to independently examine the issues and provide reasons for its decision. The Court set aside the order and directed the Tribunal to reconsider the case after giving the assessee an opportunity to be heard.