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TMI Blog2016 (1) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... sheet of M/s. Oswal Woolens Mills ltd. has been taken and the conclusion has been simply drawn by the original authority - both the lower authorities have not applied their minds in deciding the case. There has been no discussion on the facts relevant to the issue and the legal provisions applicable to such facts. The various grounds on which the appellants defended the case have not been discussed at all by the lower authorities. - Matter remanded back. - Appeal No. E/2332/2006-EX(DB) - - - Dated:- 17-9-2015 - Ashok Jindal, Member ( J ) And B. Ravichandran, Member ( T ) For the Appellant : Ms Rupendra Singh, Adv For the Respondent : Shri R K Grover, DR ORDER Per: B Ravichandran: The appellants are engaged in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds on merits. 4. The Ld. AR reiterated the findings of the lower authorities. 5. We have heard both the sides and examined the appeal records. 6. First, we take up the main objection of the appellant against the orders of the lower authorities for decision. We examined the order in original. The said order is of 28 pages. The discussion and findings starts in page 23. Even here substantial portion of discussion of findings are devoted only to the reproduction of legal provisions and facts of the case as alleged in the show cause notice. The relationship of one of the Directors of the appellants with the CMD of M/s. Oswal Woolen Mills Ltd. and the appellant's declaration to the income tax authorities to that effect and seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategorically arrived at the conclusion as to which provisions of law have been applied to the facts of the present case to arrive at the conclusion that there is a related party transaction. The original order is totally devoid of any discussion of findings to this effect. Certain facts as declared by the appellant to the income tax authorities and in the balance sheet of M/s. Oswal Woolens Mills ltd. has been taken and the conclusion has been simply drawn by the original authority. 8. Examining the impugned order of the Ld. Commissioner (A) we find in the 4 page order there is no discussion or findings either on fact or on legal provisions. The penultimate para of the impugned order reproduced the allegation made against the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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