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    <title>2023 (3) TMI 1428 - MADHYA PRADESH HIGH COURT</title>
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    <description>The HC found the ITAT&#039;s order for the assessment year 2004-05 to be non-speaking, violating natural justice by lacking independent findings or reasons. Consequently, the HC allowed the Revenue&#039;s appeal, setting aside the ITAT&#039;s order and remanding the matter for a speaking order. The Court instructed that if the Tribunal&#039;s composition has changed, a new order should be issued after hearing both parties. The Revenue was permitted to raise any previously undecided contentions. The ITA was allowed without cost, following these directions.</description>
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      <description>The HC found the ITAT&#039;s order for the assessment year 2004-05 to be non-speaking, violating natural justice by lacking independent findings or reasons. Consequently, the HC allowed the Revenue&#039;s appeal, setting aside the ITAT&#039;s order and remanding the matter for a speaking order. The Court instructed that if the Tribunal&#039;s composition has changed, a new order should be issued after hearing both parties. The Revenue was permitted to raise any previously undecided contentions. The ITA was allowed without cost, following these directions.</description>
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