2005 (1) TMI 15

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..... igh Court has held that the Tribunal's views in respect of questions Nos. (iii), (v) and (vii) as formulated were not in order, and accordingly allowed the appeals filed by the Revenue in part - matter remitted to HC - C.A. 767 OF 2005 - - - Dated:- 28-1-2005 - Judge(s) : MRS. RUMA PAL., ARIJIT PASAYAT. and C. K. THAKKER. JUDGMENT The judgment of the court was delivered by Arijit Pas .....

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..... -3 by the revenue authorities in the concerned assessment proceedings. Questioning the correctness of certain conclusions by the Tribunal, the Revenue had preferred appeals before the High Court. The High Court has held that the Tribunal's views in respect of questions Nos. (iii), (v) and (vii) as formulated were not in order, and accordingly allowed the appeals filed by the Revenue in part. The .....

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..... the order shall cover these appeals also. In addition, questions Nos. (iii), (v) and (vii) as noted in the High Court's judgment are concerned, need to be adjudicated afresh. It is true in an order of affirmation, repetition of the reasons elaborately may not be necessary. But even then the arguments advanced, points urged have to be dealt with. Reasons for affirmation have to be indicated, tho .....

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