1966 (7) TMI 1

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellate Tribunal was directed by this court to refer under section 66(2) of the Indian Income-tax Act, at the instance of the assessee, reads : " Whether the order of the Tribunal discloses that it had applied its mind to the facts of the case and come to its own independent conclusion ? " Two contentions were raised by the assessee before the Income-tax Appellate Tribunal. One was that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax, in which the Supreme Court expressed the view that, since the Income-tax Appellate Tribunal is a fact-finding Tribunal, its conclusions should be reached after due consideration of the evidence and that its order should disclose the questions which arose for determination, the evidence available on record and the findings reached on such evidence. Mr. Srinivasan for the assessee contends th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not reach its own independent conclusions on any of the questions arising in the appeal and that, therefore, the order of the Appellate Tribunal invites the criticism that it is not in accordance with law. We are of the opinion that this submission made by Mr. Srinivasan is unanswerable. The Tribunal did not, as required by law, of which there was an elucidation by the Supreme Court, discuss t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar Salay Mohamed Sait's case, that the order made by the Income-tax Appellate Tribunal should be a sufficiently comprehensive and self-contained order from which it should be possible to ascertain all the relevant facts and the questions arising in the appeal. The order should similarly disclose what were the contentions urged before the Tribunal and should state why and for what reason those cont....