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TMI Blog2016 (10) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... levant remarks but should demonstrate the application of the legal mind to reduce the litigation and resolve the controversy. The decision in the case of Joint Commissioner of Income Tax, Surat Vs Saheli Leasing & Industries Ltd. [2010 (5) TMI 9 - SUPREME COURT OF INDIA] relied upon. - matter remitted to the learned Commissioner (Appeals) to decide the controversy on the face of law and evidence w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellate orders should not have irrelevant considerations and irrelevant remarks but should demonstrate the application of the legal mind to reduce the litigation and resolve the controversy. We may state that the guidelines have been given by the apex court in the case of Joint Commissioner of Income Tax, Surat Vs Saheli Leasing Industries Ltd. reported in 2010 (253) E.L.T.705 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have sustained chronology, regard being had to the concept that it has readable, continued interest and one does not feel like parting or leaving it in the midway. To elaborate, it should have flow and perfect sequence of events, which would continue to generate interest in the reader. (d) Appropriate care should be taken not to load it with all legal knowledge on the subject as citation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iety. (g) It should be avoided to give instances, which are likely to cause public agitation or to a particular society. Nothing should be reflected in the same which may hurt the feelings or emotions of any individual or society. 2. The irrelevant remarks what that is made by the appellate authority are specifically set aside by this order and matter is remitted to the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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