2010 (2) TMI 681

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.... substantial question of law :   "Whether the Tribunal has failed to appreciate the correct provisions of law while dismissing the appeal as infructuous ?"   2. The controversy relates to the assessment year 1989-90. The order of the assessing authority has been modified with certain directions by the Commissioner of Income-tax (Appeals). Feeling aggrieved against the order of the ....

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....of the Commissioner of Income-tax (Appeals) is before the Tribunal. Against the Tribunal's judgment, the aggrieved party has got right to prefer an appeal under section 260A of the Income-tax Act before this court on arising of substantial question of law. Even against the judgment of this court, the appeal arises before the hon'ble Supreme Court under article 136 of the Constitution of India. &nb....

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.... and adjudicated by unreasoned order. The Tribunal should have given brief and precise description of controversy decided by it in earlier appeal vide order dated December 14, 2000, and thereafter the resemblance in controversy of previous appeal with the year in dispute, i.e., 1989-90. The judgment and order passed by the Tribunal on the face of record seems to be perverse and not sustainable. Th....