9911796707
TMI Blog2012 (9) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... given, it is desirable that the appellate authority gives all findings of fact and not dispose of the matter merely on a point of law. This would facilitate final disposal of the matter by the High Court, whose jurisdiction is limited merely to the question of law by the added Chap. XX-A. Here in this case the ITAT has dealt with the finding that ITAT which was hearing an appeal from the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it on the following substantial questions of law : (a) Whether the Tribunal was right in law in summarily setting aside the decision of Commissioner with respect to the issue of partial denial of deduction under Section 33AC of the Act and in remanding the same to the file of the Commissioner without assigning any reason therefor and ignoring the decision of the Jurisdictional High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the appellant was a private company for 78 days was not correct in law. According to Shri Ramani, the ITAT has set aside the finding in the appellant's favour given by the CIT on the question of reduction of the deduction without deciding whether it is correctly rendered or not. Having considered the matter, we find substance in the ground raised by Shri Ramani, who has also relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplicated facts required for the decision of this case....... 6. We find that the ITAT has dealt with the finding that ITAT which was hearing an appeal from the order of the Assistant Commissioner of the Income Tax has substantially dealt with the ground no.2 referred to in the first para of its order and while deciding the ground no.2 against the appellant has also set aside the finding on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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