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TMI Blog2007 (7) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... d order is mandatory. Since the orders of the Tribunal are not published in legal journals, the High Court is not able to trace them for reading from any legal journal else we would not have even taken pains to follow that also. It is also unfortunate that even the Revenue has made no effort to file copy of the so called orders passed by the Tribunal in the case of this very assessee in I. T. A. No. 436/Ind/99 in this appeal for our perusal – matter remanded - 33 of 2006 - - - Dated:- 5-7-2007 - A. M. SAPRE and MRS. MANJUSHA P. NAMJOSHI JJ. R. L. Jain with Ku. V. Mandlik for the appellant. S. C. Bagadia with D. K. Chhabra for the respondent. JUDGMENT The judgment of the court was delivered by A. M. SAPRE J. - This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g partner may be allowed on the basis of the clauses of the type mentioned at para 1(i) which says that where the partners have agreed that the remuneration to a working partner will be the amount of remuneration allowable under the provisions of section 40(b)(v) of the Income-tax Act. However, in paragraph 3 of the said circular, it is mentioned that in cases where neither the amount has been quantified nor even the limit of total remuneration has been specified but the same has been left to be determined by the partners at the end of the accounting period, in such cases payment of remuneration to partners cannot be allowed as deduction in the computation of the firm's income. In the instant case, as per clause 8 of the partnership deed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obably in the order passed by the Tribunal in the earlier year case. In such a situation, how do we know those reasons for examining them on the merits as an appellate court as to whether those "so-called reasons" exists or not and, secondly, whether they are legally sustainable or not ? and whether those reasons influenced the Tribunal to dismiss the appeal. 5. If the Tribunal felt and may be rightly that they have already decided the issue on the merits one way or other in detail by assigning reasons-in some earlier case as in this case when they made reference to one appeal being I. T. A. No. 436/Ind/1999 for the assessment year 1994-95 then certainly they are not required to again repeat the exercise of deciding the same issue on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le copy of the so called orders passed by the Tribunal in the case of this very assessee in I. T. A. No. 436/Ind/99 in this appeal for our perusal. 6. Be that as it may, we have now two options open in such eventuality. The first is to discover the reasoning by asking the parties to file the certified copy of the order referred to by the Tribunal which, according to them, contain the reasoning and then take that order on record for perusal and then decide the appeal on the merits. The second is to set aside the impugned order on the ground of it being "totally unreasoned" and remand the case to the Tribunal for deciding the appeal filed by the Revenue afresh keeping in view the observations made by this court supra. 7. After giving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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