2014 (7) TMI 604

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....(for short, the Act). The Income Tax Officer disallowed as many as 12 such claims, aggregating to Rs. 26,61,320/-. The respondent filed appeal before the Income Tax Commissioner. The appeal was partly allowed through order dated 27.06.1996. While the respondent filed I.T.A.No.1614/Hyd/1996 feeling aggrieved by the denial of part of the relief by the Commissioner, the Department filed I.T.A.No.1626/Hyd/1996 challenging the correctness of the relief granted by the Tribunal. Through the order under appeal, Tribunal allowed I.T.A.No.1614/Hyd/1996 and dismissed the I.T.A.No.1626/Hyd/1996. 3) Sri S.R.Ashok, learned Senior Standing Counsel for the department submits that the Tribunal has undertaken a semblance of discussion in support of its conc....

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.... 6) The necessity to file appeals by both the parties to the proceedings may arise in variety of situations. One such occasion is, where, out of several points that arise for consideration, some are answered in favour of one party and others in favour of the other. The aggrieved parties may file appeal not only for seeking the relief in their favour on the aspect, held against by the lower forum but also challenging the relief granted in favour of the other party. If the points on which the reliefs are granted on the one hand those on which the relief is denied on the other; are independent of each other, the appellate forum is required to deal with them separately, though both the appeals are heard together. 7) Whatever be the occasion fo....

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....e of discussion and expressed the view that the action of the Assessing Officer and the Commissioner in treating the entire amount of the commission as excludable for the purpose of deduction under Section 80HHC and 80Q of the Act is not justified. The Assessing Officer was directed to undertake fresh exercise for working out the details duly giving opportunity to the assessee. The appeal was allowed to that extent. 10) When it came to the question of disposing the appeal preferred by the appellant, the only discussion is contained in the following sentence: 5. As regards the issue involved in the appeal by the Revenue, we agree with the reasoning of the Commissioner (Appeals). We accordingly uphold his order on the issue. 11) It is quit....