2005 (2) TMI 36

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..... t disclosing reasons, is bad in law. Merely setting out the facts and contentions will not make the order, a reasoned order. Hence, we answer the question of law in the negative and as a consequence find that the order has to be set aside on the limited ground. - - - - - Dated:- 23-2-2005 - Judge(s) : R. V. RAVEENDRAN., SHANTANU KEMKAR. JUDGMENT The judgment of the court was delivered by .....

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..... ed under section 271B of the Act. On going through the order of the Tribunal, we find that paras. 1 to 7 refer to the facts. Paras. 8 and 10 refer to the arguments of the departmental representative. Para. 9 refers to the arguments of the assessee. Thereafter, the appeals have been allowed by paras. 11 and 12 extracted below: "11. After hearing the arguments of the learned authorised represent .....

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..... t applicable. It has not considered the decision of this court in CIT v. Bhagwan Cloth Stores [2003] 181 CTR 315 relied on by the assessee. It is not in dispute that several reasons have been assigned by the assessee as mitigating circumstances. While it was open to the Tribunal to reject them on the merits, they could not have been rejected without dealing with them and without assigning any ki .....

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