2015 (1) TMI 3

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..... e Tribunal might not have reproduced in verbatim the grounds of appeal raised by the assessee in his appeals. It is also might be true that the Tribunal might not have reproduced the contentions advanced by the learned counsel in its entirety. It is also true that it is possible that the Tribunal might not have reproduced the relevant statements of the assessee made in the paper book in its entire .....

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..... 302 303/Mds/2013. The matter relates to the assessment years 1998-99, 1999-2000, 2000-01, 2001-02, 2002-03, 2003-04, 2004-05 and 2005-06. The appeals filed by the assessee have been dismissed by the Tribunal. 2. Now, it is the case of the assessee that the mistake apparent on the order passed by the Tribunal is that the Tribunal has not considered the grounds raised by the assessee in its en .....

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..... ls may be disposed of, after fresh hearing. 3. We heard Shri T.N.Seetharaman, the learned counsel, appearing for the assessee-petitioner and Shri S. Das Gupta, the learned Joint Commissioner of Income-tax, appearing for the Revenue. 4. The Tribunal has passed its common order after considering the issues raised by the assessee in his appeals. The assessee has no grievance against the issues .....

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..... nd considered by the lower authorities in their respective orders. When these details are available in the records of the cases, it is not necessary for the Tribunal to reproduce each and every sentence again in its order, while disposing off the second appeals. We are mainly concerned about the issues raised before us and the relevant grounds supporting the issues. It is not possible to reproduce .....

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..... s and not vocal by its volume. 6. The grounds raised by the assessee in the petitions are general in nature and the petitioner is not able to point out any specific mistake apparent in the order passed by the Tribunal. The real grievance of the petitioner is that the decision of the Tribunal is against the assessee, with which we cannot help. The remedy of the assessee lies elsewhere. 7. We .....

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