2001 (3) TMI 55

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....by M. F. SALDANHA J.--We have heard the appellant's learned counsel who has assailed the impugned order passed by the Tribunal. His principal submission proceeds on the footing that the cryptic finding recorded by the Tribunal is unjustified in law. In defence of the Tribunal's order learned senior counsel Mr. Sarangan submitted that in a given situation where the principles of law are well def....

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....d lock could arise. This is one such case. We have seen the three orders, starting with the original assessment order, which is nothing but a summary order. The appellate order is hardly better than the original order and the third order is as cavalier as the earlier two. As a matter of principle we propose to remand this case to the Tribunal after sounding a note of caution, insofar as it is not ....

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....t to be proper consideration of the facts and an appreciation in the manner prescribed by law which is not to be assumed to be cursory or careless and more importantly, the application of all the well defined principles that govern the case in question. On a reading of the present order we are unable to say that any of the aforesaid principles have been followed. It is true, as pointed out to u....

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....e of coming across orders of the present type in numerous cases which have ultimately resulted in injustice to one side or the other. It is in this background, that the impugned order is set aside and we need to observe that if the lower or previous authority has not applied its mind, it is open to the higher authority to remand the case for a full and proper consideration or in an appropriate ....