2003 (3) TMI 47

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..... in our opinion, could not merely say that it agrees with the findings of the Commissioner of Income-tax (Appeals) - we have no other go but to remand the matter. A total non-consideration by the appellate court would entail a substantial question of law. In that view, we would choose to interfere in this order and send back the matter for fresh decision of this issue alone - - - - - Dated:- 3-3-2 .....

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..... eals) has accepted substantially the contention of the appellant. He erred in not restricting the allowance and not excluding the total addition." It is seen that this was a specific ground raised before the Tribunal and the Tribunal has merely referred to the order passed by the Commissioner of Income-tax (Appeals) and has merely paraphrased the findings given by the Commissioner of Income-tax .....

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..... given by him, we find that the decision of the Commissioner of Income-tax (Appeals) on this issue is very clear and well considered." We are afraid, we cannot see this as a total confirmation of the order of the Commissioner of Income-tax (Appeals), for the simple reason that the issue that the Appellate Tribunal was speaking of in the aforementioned lines only appears to be issue No. (iv), whic .....

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