2020 (1) TMI 195

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..... e that order - We regret to note that the reasons in support of its order are grossly inadequate and most unconvincing. If such detailed order of the Commissioner had to be set aside, the Tribunal ought to have backed its order with cogent reasons. After all, a huge amount of revenue is involved. There is perversity in the order of the Tribunal - Since questions of facts are involved, we do not .....

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..... ice. 2. The Tribunal by his impugned order dated 23rd July 2018 set aside that order. We regret to note that the reasons in support of its order are grossly inadequate and most unconvincing. If such detailed order of the Commissioner had to be set aside, the Tribunal ought to have backed its order with cogent reasons. After all, a huge amount of revenue is involved. 3. We are of .....

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