2013 (11) TMI 1166

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....am, Addl. Commissioner (AR) PER : D.N. Panda: The primary argument of the learned C.A. is that even after remand by the Tribunal in first round of litigation, learned authority has not done justice to the appellant. Tribunal remanded on the ground that the appellant shall get an opportunity to produce relevant evidence (invoice) to claim the relief. 2. One of the pleas of the appellant is that ....

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....foresaid factual circumstances, dispensing with the predeposit, matter is sent back to the adjudicating authority to do justice to the appellant passing a speaking and reasoned order carrying out following directions:-    (i) Appellant shall be entitled to the confrontation of the verification report which was sought to be used against the appellant;    (ii) Defence, if any, ....

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....Income Tax, Surat Vs. Saheli Leasing & Industries Ltd. [2010(253) ELT 705 (SC)] . The guidelines are: 7. These guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirement of a given case:-    (a) It should always be kept in mind that nothing should be written in the judgment/order, which may not be germane to the facts of....

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....eates more confusion rather than clarity. The foremost requirement is that leading judgments should be mentioned and the evolution that has taken place ever since the same were pronounced and thereafter, latest judgment, in which all previous judgments have been considered, should be mentioned. While writing judgment, psychology of the reader has also to be borne in mind, for the perception on tha....