High Court Sends Case Back to ITAT for Insufficient Justification and Failure to Invoke Section 145 Properly.

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....Non-speaking order - Restriction of addition – Section 145 not invoked -orders of the ITAT being stereo typed, nonspeaking, unreasoned, arbitrary and whimsical, and we have no option except to remand the matter back to the ITAT to re-visit the issue afresh - HC....