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â- Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Orders of - Assessee sought relief under section 80-IA on account of certain items of addition made by Assessing Officer - Tribunal relying on order of Commissioner (Appeals) decided issue in favour of assessee and in doing so Tribunal neither discussed facts relating to ground, submission of parties, nor gave any categorical finding for granting such relief - Whether it could be said that Tribunal had taken a casual approach in deciding issue and that could not be said to be legal - Held, yes [Matter remanded to Tribunal] ORDER A.M. Sapre, J. - This is an appeal filed by Revenue (Commissioner of Income-tax) under section 260A of the Income-tax Act against an order dated 7-9-2001, passed by Income-tax Appellate Tribunal (hereinafter referred to as 'Tribunal') in ITA No. 180/Ind./1997 and ITA No. 175/Ind./1997. This appeal was admitted for hearing on following substantial question of law:- "Whether on the facts and in the circumstances of the case and in law the ITAT was justified in confirming the order of CIT(A) in holding that the assessee was entitled to deduction under section 80-IA without appre-ciating that the additions on account of unproved purchases, suppression of sales of scrap, difference of stock, insurance claimed, interest on security deposit cannot be said to be derived from industrial activities?" 2. Heard Shri RL Jain, learned Senior Counsel with Ku. V. Mandlik, learned counsel for the appellant/Revenue and Shri S. Neema, learned counsel for the respondent/assessee. 3. Having heard learned counsel for the parties and having perused record of the case, we are of the opinion that this appeal deserves to be allowed and the case (appeal) is remanded to Tribunal to decide the appeal afresh on merits. 4. While deciding the appeal on several grounds, the Tribunal decided the ground which is subject-matter of this appeal i.e., ground (iv) in paras 12 and 13 as follows:- "12. Ground No. (iv) relates to the restriction of the relief under section 80-IA by the CIT(A) on the addition. 13. The contention of the assessee is that the assessee is entitled to the relief on bank interest…

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