2006 (4) TMI 111

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.... appeal was admitted for final hearing on the following substantial questions of law : "1. Whether the Income-tax Appellate Tribunal was justified in granting partial deduction in respect of certain deductions without discussing and specifying in respect of each head of the source of such deduction ? 2. Whether the Income-tax Appellate Tribunal was justified in granting deduction in respect of Rs. 5,60,743 for the year in question without justifying and deciding the nature of its receipt in the hands of the assessee ? 3. Whether the assessee is entitled to claim the deduction of Rs. 5,50,211.75 being an amount received by way of interest on FDR and a sum of Rs. 110.66 being an interest received (Narmada Nagar) [see page 67 of the paper b....

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....given at page 53 of the paper book. The reason being that income from photocopy charges cannot be termed as income from the business of the assessee and the details of other income amounting to Rs. 74,266.83 have not been furnished by the assessee, hence it cannot be accepted as income from the business of the assessee. So far other amounts are concerned ; we do not find reason to interfere with the order of the learned Commissioner of Income-tax (Appeals). We thus restore the addition of Rs. 1,45,050.93 out of Rs. 7,05,793. Ground No. 2 is thus partly allowed." 4. Though we have heard the lengthy arguments on behalf of both the parties on the questions of law framed when learned counsel appearing for the parties cited plethora of cases in....

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....r by the Tribunal. To again repeat the words of the Tribunal while upholding the order of the Commissioner of Income-tax (Appeals), it was observed that : "So far other amounts are concerned ; we do not find reason to interfere with the order of the learned Commissioner of Income-tax (Appeals). We thus restore the addition of Rs. 1,45,050.93 out of Rs. 7,05,793. Ground No. 2 is thus partly allowed." 6. With respect, we cannot concur with this type of disposal of appeal by the Tribunal. Time and again, the Supreme Court has cautioned that the Tribunal being the last court of facts it must deal with all the issues in detail with reference to facts and decided cases of the Supreme Court and the High Courts. Though, it is rightly said that "b....