2015 (10) TMI 2122

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....JUDGMENT The assessee preferred this appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short) being aggrieved by the order dated 20-11-2009 made in ITA No.856/Bang/2008 and the order dated 10-02-2010 made in Misc. Petition No.6/Bang/2010 passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal' for short) for the assessme....

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....ter referred to as 'the First Appellate Authority' for short). The First Appellate Authority partly allowed the appeal by allowing the expenditure of Rs. 20,45,323/-. Being aggrieved by the order passed by the First Appellate Authority, the assessee preferred an appeal before the Tribunal. The Tribunal without going into the merits of the matter, relying upon the order made for the assessment year....

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....w in not passing the reasoned order in respect of claim of the appellant on the facts and circumstances of the case? 4. Since the appeal filed by the assessee for the assessment year 2002-03 on which reliance was placed was partly allowed by giving certain benefits to the assessee, the order passed by the Tribunal dismissing the appeal and the Miscellaneous petition filed by the assessee, relying....