Law:

Section:

Section 254(1) of the Income-tax Act, 1961 - Appellate Tribunal - Orders of - Assessment years 1978-79 to 1986-87 - Whether quality of order passed by Tribunal and cavalier manner in which it had glossed over important issues such as matters concerning Supreme Court s that were cited, in a one sentence statement that those s were distinguishable, could not be approved - Held, yes - Whether it is essential to record what s in question are or a brief summary of contentions raised and to record findings thereon, and it is not permissible to merely brush aside important legal issues or to disregard them as it would be impossible for next higher authority to be able to decipher as to what was ground on which Tribunal rejected a particular contention - Held, yes - Whether, therefore, proceedings had to be remanded to Tribunal for fresh hearing - Held, yes FACTS The revenue, inter alia, made a grievance with regard to the manner in which the Tribunal had disposed of the cases. It was contended that where legal issues of some consequence are canvassed and this is done on the basis of reported s, it is not permissible for any forum to summarily disregard everything that has been argued; that it creates a serious handicap for both the parties. HELD The quality of order passed by the Tribunal and the cavalier manner in which the Tribunal had glossed over important issues such as matters concerning the nine Supreme Court s that were cited, in one sentence statement that the s were distinguishable, could not be approved. Even assuming that the s are either not applicable or distinguishable, it is a well-defined procedure that applies to all judicial forums that it is essential to record what the s in question are or a brief summary of the contentions raised and to record the findings thereon. It is not permissible to merely brush aside important legal issues or to disregard them as it will become impossible for the next higher authority to be able to decipher as to what is the ground on which the Tribunal rejected a particular contention. The impugned orders were accordingly set aside and the proceedings remanded to the Tribunal for fresh hearing. B. Bhavani Shankar Rao for…

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