https://www.taxtmi.com/caselaws?id=202524 The Tribunal could not dispose of the Revenue's appeals merely by following earlier Tribunal decisions without independently examining the grounds raised, especially where the earlier view in ICDS Ltd. had already been set aside by the High Court. That approach was unsustainable in law because the merits required fresh consideration on the record and arguments of both sides. The Tribunal's common order was therefore set aside, and the matters were remanded for reconsideration afresh in accordance with law after granting both parties an opportunity of hearing. en-us Mon, 24 May 2010 00:00:00 +0530 Mon, 05 Sep 2011 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202524 The Tribunal could not dispose of the Revenue's appeals merely by following earlier Tribunal decisions without independently examining the grounds raised, especially where the earlier view in ICDS Ltd. had already been set aside by the High Court. That approach was unsustainable in law because the merits required fresh consideration on the record and arguments of both sides. The Tribunal's common order was therefore set aside, and the matters were remanded for reconsideration afresh in accordance with law after granting both parties an opportunity of hearing. Case-Laws Income Tax Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202524