2008 (3) TMI 204

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....r was listed for orders, on Consent of Mr. A. P. Shrivastava, learned counsel for the assessee, and Mr. Sanjay Lal, learned counsel for the Revenue, it is finally heard. 2. The present appeal preferred under section 260A of the Income-tax Act, 1961, involves the substantial questions of law which is formulated as under "(i) Whether the Income-tax Appellate Tribunal is justified in expressing....

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....n of the said grounds were not required as there could not have been change in the result of appeal. Additionally contends Mr. Shrivastava that it is obligatory on the part of the Tribunal to deal with every factual facet being the last fact finding authority. 5. Mr. Sanjay Lal, learned counsel appearing for the Revenue supported the order passed by the Tribunal. 6. To appreciate the submiss....