2010 (2) TMI 681

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..... cise the jurisdiction vested in it - matter is remitted back to the Tribunal to decide afresh – Appeal disposed off - - - - - Dated:- 8-2-2010 - DEVI PRASAD SINGH, DEVENDRA KUMAR ARORA, JJ. JUDGMENT The present appeal under section 260A of the Income-tax Act, 1961 was admitted on the following substantial question of law : "Whether the Tribunal has failed to appreciate the correct .....

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..... ls filed by the Revenue are rejected being infructuous. 4. The order passed by the Tribunal on the face of record seems to be not sustainable in the hierarchy of system. The order of the assessing authority is appealable to the Commissioner of Income-tax (Appeals) and the order of the Commissioner of Income-tax (Appeals) is before the Tribunal. Against the Tribunal's judgment, the aggrieved pa .....

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..... but it shall always necessary to give a precise statement of fact or controversy involved and thereafter deals with the illegality or irregularities of the decision of the subordinate authority. 6. In the present case, the Tribunal had not discussed the controversy involved and adjudicated by unreasoned order. The Tribunal should have given brief and precise description of controversy decided by .....

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