2011 (11) TMI 432

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....ENT Ramachandran Nair, J. - Heard Standing Counsel for the appellant and Sri. P. Balakrishnan, counsel appearing for the respondent. The connected appeals arise from common order of the Tribunal disposing of two appeals, one filed by the assessee and the other by the Revenue arising out of block assessment completed on the respondent-assessee under Section 158BC of the Income Tax Act. While ....

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....CIT v. Hotel Meriya [2011] 332 ITR 537/[2010] 195 Taxman 459 (Ker.). We do not propose to go into the detailed grounds raised in the Revenue's appeal because in our view, the Tribunal should not have disposed of the appeals without referring to the materials based on which assessment is made and even the assessment order itself. We are amazed at the indifference shown by the Tribunal in handling a....