2005 (2) TMI 79

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....Heard Mr. S.N. Soparkar, learned senior advocate for the appellant. Admit. The following substantial question of law arises from the order of the Tribunal dated November 3, 2003. "Whether, on the facts and in the circumstances of the case, it was open to the Tribunal to pass an order on the basis of written submissions filed by the departmental representative without assigning any independen....

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.... 6 of the order of the Commissioner of Income-tax (Appeals) has been reproduced. Paragraph No. 4 of the order of the Tribunal records the submissions made by the departmental representative as well as the authorized representative of the assessee. Thereafter, in the same paragraph, the finding in relation to other claims made by the assessee under sections 80HH and 80-IA of the Act, has been recor....

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.... Having heard the parties, and in the light of the facts narrated hereinbefore, it is apparent that the Tribunal has made short shrift of its duty to adjudicate. This court has time and again, reiterated the procedure required to be adopted by the Tribunal so as to ensure that the order, which is an appealable order, reflects not only its conclusion, but the decision making process also. Reason....