2019 (1) TMI 1468

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....e the Mysuru City Municipal Corporation in respect of her immovable properties owned by her. Therefore, the case was reopened under Section-147 of Income-tax Act and notices were issued, after obtaining necessary approval. 2. Thereafter, the assessee filed the return of income on 29.03.2006 declaring the total income of Rs. 16,000/-. Subsequently, Notice under Sections-143(2) and 142(1) were issued calling for certain information. In response, Sri.T.N.Ramadas, ITP appeared on behalf of the assessee. He assessed the total income at Rs. 1,35,08,339/-. 3. Aggrieved by the same, an appeal was filed before the Commissioner of Income Tax (Appeals). The appeal was dismissed. Thereafter, an appeal was filed before the Tribunal. The Tribunal reman....

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....whether the order of the Tribunal without setting out the reasons for its conclusion but in a bald single sentence order disposes of the same such an order is valid in the eye of law? 4. The learned counsel for the appellant submits that only two substantial questions of law would arise for consideration. Hence, the substantial questions of law are reframed and the appeals are heard so far as these two questions are concerned, namely: (i) Whether the order of a quasi judicial authority in law like the Tribunal is sustainable as valid even when it does not consider at all, all the grounds taken before it and whereof detailed arguments with written submissions are filed before it? (ii) Whether the question of assumption of jurisdiction u....