2009 (11) TMI 967

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... M. V. Seshachala, Standing Counsel. For the Respondent : Sri. R. V. S. Naik, Advocate for M/s King & Partiridge. JUDGMENT The Revenue has come up in this appeal challenging the legality and correctness of the order passed by the Income Tax Appellate Tribunal, Bangalore Bench for the block assessment period 1989-90 to 1998-99. The appeal is admitted on the following substantial questions of la....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l relived on the view expressed by it in the case of the same group of assessee when each case had to be appreciated on the facts and circumstances prevailing in that case and the entire set of facts could not be equated to one other case and consequently, three was not consideration by the Tribunal in respect of facts and controversy which arose in the present case?" 2. We have heard the learned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the conclusion that the members of the Tribunal are convinced that there is not scope for making additions in these two cases. There is no scope for making additions in these two cases. There he contends that he order of the Tribunal is without application of mind and the Tribunal went on to reverse the order of the Assessing Officer. It is the duty of the Tribunal to give cogent reasons for reve....