2006 (1) TMI 125

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....fferent assessment years and lastly, a common question of law is involved in all these appeals. This is an appeal filed by the Revenue, i.e., the Commissioner of Wealth-tax under section 27A of the Wealth-tax Act, 1957, against an order dated October 27, 1998, passed by the Tribunal in W.T.A. No. 42/Ind/1994. By the impugned appellate order, the Tribunal was pleased to dispose of other connected appeals arising out of different assessment years relating to the same assessee (respondent herein) because in all the appeals, a common question of law based on the same facts was involved. This appeal was admitted for final hearing on the following substantial question of law: "Whether, on the facts and in the circumstances of the case and i....

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....essee for the reasons discussed in our earlier order passed in I.T.A. Nos. 34/Ind/1990 and 93/Ind/1990." A mere perusal of the aforequoted para which resulted in dismissal of appeals filed by the Revenue would indicate that the Tribunal seems to have relied on some earlier decision rendered by the Tribunal in the case of this very assessee in ITA Nos. 34/Ind/1990 and 93/Ind/1990 rendered by the Ahmedabad Bench of the Tribunal in ITA No. 34/Ind/1990 referred to supra. No one has filed copy of these orders for perusal of this court which was made the basis for disposal of the appeals with a view to find out and then examine the so-called reasoning contained in those orders which led to dismissal of the appeals filed by the Revenue. Secondl....

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.... by mentioning in the order as to whether the view so taken therein by the Tribunal is upheld or not by the Supreme Court or High Court in some cases decided subsequent to the decision or whether it is sub judice in any higher court. Mere reference to any order without anything more indicates a casual approach in the disposal of cases. This court as an appellate court cannot record its own finding on the facts. This court has to examine the finding recorded by the Tribunal keeping in view the parameters specified in section 27A ibid, or section 260A of Income-tax Act as the case may be. But when there is no finding apparently visible in the impugned appellate order much less its reasoning, then such an order cannot be upheld. This court ....