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Tribunal's Order Invalidated for Lack of Reasoning; Case Remanded to ITAT for Fresh Review and Decision.

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....Validity of Tribunal’s order - the judgment of the ITAT being the stereo typed, nonspeaking, unreasoned, arbitrary and whimsical, and there is no option except to remand the matter back to the ITAT to re-visit the issue afresh de-novo - HC....