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HC held that where the Tribunal recorded the assessee's challenge that approval under section 153D had been granted mechanically and without application of mind, but did not expressly decide that ground, the order could not stand. Because the Tribunal also had not tested the linked contention that the notice under section 153A was issued at the Joint Commissioner's dictate, the Court refused to speculate on the Tribunal's reasoning. It set aside the impugned order for want of proper forensic consideration and remitted the matter to the Tribunal for fresh adjudication of all relevant issues, with liberty to file additional pleadings. The merits were not decided.
HC held that where the Tribunal recorded the assessee's challenge that approval under section 153D had been granted mechanically and without application of mind, but did not expressly decide that ground, the order could not stand. Because the Tribunal also had not tested the linked contention that the notice under section 153A was issued at the Joint Commissioner's dictate, the Court refused to speculate on the Tribunal's reasoning. It set aside the impugned order for want of proper forensic consideration and remitted the matter to the Tribunal for fresh adjudication of all relevant issues, with liberty to file additional pleadings. The merits were not decided.
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