Tribunal Order Invalidated: Lacks Justification for Allowing Assessee's Appeal and Omits Revenue's Contentions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of tribunal order - The contentions of the revenue were not even recorded and no reason for dismissing the appeal filed by the revenue has been mentioned. - order of the Tribunal is devoid of merit, as it does not assign any reason for allowing the appeal of the assessee - HC....