2015 (1) TMI 3

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....llaneous petitions are filed by the assessee in the context of the common order passed by the Tribunal in assessee's case through their order dated 9.4.2014 in ITA Nos. 296, 297, 298, 299, 300, 301, 302 & 303/Mds/2013. The matter relates to the assessment years 1998-99, 1999-2000, 2000-01, 2001-02, 2002-03, 2003-04, 2004-05 and 2005-06. The appeals filed by the assessee have been dismissed by the ....

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..... Therefore, ultimately it is the case of the assessee that the Tribunal's common order dated 9th April, 2014 suffers from serious infirmities and, therefore, the order may be recalled and the appeals may be disposed of, after fresh hearing. 3. We heard Shri T.N.Seetharaman, the learned counsel, appearing for the assessee-petitioner and Shri S. Das Gupta, the learned Joint Commissioner of Incom....

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....of the cases. The facts of the cases have been stated by the assessee before the assessing authority as well as before the Commissioner of Income-tax(Appeals), and those facts have been summarized and considered by the lower authorities in their respective orders. When these details are available in the records of the cases, it is not necessary for the Tribunal to reproduce each and every sentence....

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....ssessee files volumes of papers before the Tribunal, it is necessary for the Tribunal only to refer the pith and substance stated therein. The order of the Tribunal must be meaningful by its contents and not vocal by its volume. 6. The grounds raised by the assessee in the petitions are general in nature and the petitioner is not able to point out any specific mistake apparent in the order pass....