Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...
Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigatio...
The ITAT held that the ex parte dismissal by the CIT(A) did not comply with s. 250(6) of the Act because the order failed to state the points for determination, decisions thereon and reasons; accordingly the impugned order was set aside. The matter is restored to the file of the learned CIT(A) for fresh adjudication on merits, with a direction that the Appellant shall cooperate in proceedings before the CIT(A). The Tribunal treated the grounds as allowed for statistical purposes and remitted the issue for de novo consideration, rejecting the in limine dismissal and requiring the CIT(A) to decide the points with cogent reasons.
The ITAT held that the ex parte dismissal by the CIT(A) did not comply with s. 250(6) of the Act because the order failed to state the points for determination, decisions thereon and reasons; accordingly the impugned order was set aside. The matter is restored to the file of the learned CIT(A) for fresh adjudication on merits, with a direction that the Appellant shall cooperate in proceedings before the CIT(A). The Tribunal treated the grounds as allowed for statistical purposes and remitted the issue for de novo consideration, rejecting the in limine dismissal and requiring the CIT(A) to decide the points with cogent reasons.
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