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TMI Blog2009 (12) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal was right in law in confirming the order of the respondent through the confirming order passed by the Com- missioner of Income-tax on grounds 7 and 8, when the same was not a speaking order ? 2. Whether the Tribunal was right in law in confirming the order of the respondent when admittedly the said order had not considered the documents filed by the appellant ? 3. Whether the Tribunal was right in forming an opinion that the appellant had taken a stubborn stand of non-co-operation without any material to support the same ? 4. Whether the Tribunal was right in law in not holding that there has been violation of the principles of natural justice because of the passing of the assessment order by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is filed. 5. The main grievance of the appellant is that the authorities did not con- sider the documents filed by the assessee-company while passing orders. 6. The learned counsel for the appellant further contends that the asses- see-company has sponsored two of its directors for higher education in connection with the specialised intensive training in the field of general management, marketing, finance and information technology, including project strategy, with a condition that after securing higher education, they should serve the assessee-company as directors, contending that the spon- sorship of two directors is for the benefit of the company and the Assessing Officer did not consider the deductions claimed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the business of the company, even though they are directors. Since the vital issue has not been considered by the Assessing Officer and such a mistake is committed by the Commissioner of Incometax (Appeals) as well as the Income-tax Appellate Tribunal, we have no other business, except to set aside all the orders and remand the matter to the Assessing Officer for fresh consideration without answering questions of law framed herein, keeping open all the contentions since the order of dismissal is in the nature of best judgment assessment. 10. Therefore, the appeal is allowed in part. The orders passed by the Com- missioner of Income-tax (Appeals) as well as the Income-tax Appellate Tri- bunal are set aside and the matter is re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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