2019 (3) TMI 66

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....sed by the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, Jaipur in I.T.S.S.A. No.29/JP/2000. 3. A few facts need mention infra for the disposal of the appeal. 4. This appeal filed by the Revenue arises out of the income tax proceedings initiated against the respondent(assessee) on the basis of a search operation which was carried out by the Income Tax Department in assessee's premises on 04.09.1997. This gave rise to initiation of assessment proceedings for the block period from 01.04.1987 to 04.09.1997 (Assessment Years 1987-88 to 1996-97 and 1997-98 up to 04.09.1997) against the assessee to determine their tax liability as a result of search operations carried in their premises. The matter, out of the block assessment proceedi....

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....der whether the Tribunal has committed an error. 13. In view of the above, the issue is answered in favour of the assessee and against the department. The view taken by this Court in a case of Relaxo Foorwear(supra) will apply in the present case and the view taken by the Tribunal is liable to be confirmed and the same is confirmed." 9. A perusal of the aforementioned two concluding paragraphs would go to show that the High Court has neither discussed and nor assigned any reason in support of its conclusion for the dismissal of the appeal. 10. Indeed, the observation made in paragraph 13 that "In view of the above" does not lead us anywhere because, as mentioned above, in the paragraphs 1 to 12 no reasons are mentioned except....

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....aming the substantial question(s) of law and hearing the respondent by answering the question(s) framed in appellant's favour. 15. However, in this case, we find that the High Court did not dismiss the appeal in limine but dismissed it after hearing both the parties. In such a situation, the High Court should have framed the question(s) and answered them by assigning the reasons accordingly one way or the other by exercising powers under subsections (4) and (5) of Section 260A of the Act. 16. As mentioned above, in the absence of any discussion or/and the reasoning/ground as to why the order of ITAT does not suffer from any illegality and why the grounds of Revenue are not acceptable and why the appeal does not involve any substantial....