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Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Order of - Assessee contended that Tribunal's order was vitiated on account of utter non-application of mind as it merely quoted findings recorded by Commissioner (Appeals) and merely certified those findings to be correct without stating why they were held to be correct - Whether Tribunal being final fact-finding authority, is expected to apply its mind to contentions and issues and give separate findings on each issue - Held, yes - Whether even though Tribunal's order was a confirming order, it would not absolve Tribunal from independently examining issues and discussing same - Held, yes - Whether Tribunal's order should, therefore, be set aside and it should be directed to decide matter afresh - Held, yes [matter remitted back to Tribunal] Ms. Anitha Sumanth and Ms. Mallika Srinivasan for the Appellant. T.C.A. Ramanujam for the Respondent. JUDGMENT V.S. Sirpurkar, J. - The substantial question of law that could be raised in this appeal is,- "Whether the Tribunal's order is vitiated on account of utter non-application of mind ?" 2. Learned senior counsel presses this appeal on the sole ground of non-application of mind on the part of the Tribunal. He points out that in the first seven or eight paragraphs, the Tribunal has merely quoted the contentions and counter contentions by the assessee and the Department, respectively. Learned senior counsel points out that the assessee had raised as many…

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