https://www.taxtmi.com/caselaws?id=248246 The High Court dismissed the Revenue's appeal due to the lack of explanation in appeal memos regarding the choice of assessment year and the absence of any substantial question of law. The court emphasized the importance of transparency and directed the Revenue to include statements in appeal memos explaining their stance on previous Tribunal orders for the same assessee. The decision was based on the Tribunal's consistent findings since 2001-02 and the lack of deviation from earlier factual orders, highlighting the need for clear explanations in appeal memos to prevent unnecessary litigation. en-us Tue, 01 Apr 2014 00:00:00 +0530 Fri, 06 Jun 2014 10:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248246 The High Court dismissed the Revenue's appeal due to the lack of explanation in appeal memos regarding the choice of assessment year and the absence of any substantial question of law. The court emphasized the importance of transparency and directed the Revenue to include statements in appeal memos explaining their stance on previous Tribunal orders for the same assessee. The decision was based on the Tribunal's consistent findings since 2001-02 and the lack of deviation from earlier factual orders, highlighting the need for clear explanations in appeal memos to prevent unnecessary litigation. Case-Laws Income Tax Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248246