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TMI Blog2009 (11) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Sri. R. V. S. Naik, Advocate for M/s King Partiridge. JUDGMENT The Revenue has come up in this appeal challenging the legality and correctness of the order passed by the Income Tax Appellate Tribunal, Bangalore Bench for the block assessment period 1989-90 to 1998-99. The appeal is admitted on the following substantial questions of law.: 1. Whether the Tribunal was correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y it in the case of the same group of assessee when each case had to be appreciated on the facts and circumstances prevailing in that case and the entire set of facts could not be equated to one other case and consequently, three was not consideration by the Tribunal in respect of facts and controversy which arose in the present case? 2. We have heard the learned counsel for the parties. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bers of the Tribunal are convinced that there is not scope for making additions in these two cases. There is no scope for making additions in these two cases. There he contends that he order of the Tribunal is without application of mind and the Tribunal went on to reverse the order of the Assessing Officer. It is the duty of the Tribunal to give cogent reasons for reversing the order of assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the Tribunal has reversed the finding of the Assessing Officer without considering each and every document produced by the Department. Therefore we are of the opinion that the order of the Tribunal is without application of mind. Therefore without answering the substantial questions of law formulated, we pass the following order. Order The order of the Tribunal is set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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