2013 (10) TMI 1457 - HC - Income Tax

Points not decided by the Tribunal - Held that - In our view, for entertaining the appeal, it will be required to have the findings of the Tribunal. In that view of the matter, the remedy for the appellant is to approach the Tribunal by way of appropriate application and request the Tribunal to give the findings on all the points which are raised and argued in the appeal. The appellant will approach the Tribunal within four weeks from today with such an application. If such an application is filed, the Tribunal will decide the same within four thereafter. If the application is not filed within the stipulated time, the appellant will not get the benefit of this order.

Summary

The Gujarat High Court directed the appellant to approach the Tribunal to obtain findings on points raised in the appeal within four weeks. Failure to do so would result in the appellant not benefiting from the order. The Court did not express any opinion on the merits of the case. The appeal was disposed of accordingly.