2018 (8) TMI 1843

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....ishnan Nambiar, Sri.P.Gopinath, Sri.P.Benny Thomas, Sri.K.John Mathai, Sri.Joson Manavalan, Sri.Kuryan Thomas For The Respondent. JUDGMENT Vinod Chandran,   The common order of the Tribunal from which arises both these appeals, is a classic illustration of how an order of the Tribunal, the last fact finding authority, should not be. 2. There are four questions raised in both the a....

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....en we would be assuming the role of the Tribunal, which is the last fact finding authority. Only in such circumstances, we would remand the issue to be considered by the Tribunal. We have to notice while remanding the matter that, there is a Cross Objection filed by the Revenue; against which there is no appeal filed. In fact, all the questions were found against the assessee, by the assessing aut....