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Section 254, read with section 260A, of the Income-tax Act, 1961 - Appellate Tribunal - Orders of - Appellant filed instant appeal alleging that Tribunal had decided appeal in a cryptic manner and, in fact, had not decided legal issues which went to root of jurisdiction by stating that grounds being general in nature did not require any finding, despite fact that they were germane to controversy - It was noticed from Tribunal's order that it had narrated facts and thereafter, referred to order passed by Commissioner (Appeals) and eventually came to hold that assessee had represented arguments before Commissioner (Appeals) which was part of appellate order and, therefore, did not require to be reproduced in order - Having made said observation, Tribunal confirmed order passed by Commissioner (Appeals) and came to a decision that other grounds were not necessary to be dealt with - Whether order passed by Tribunal did not contain any reason which was heart and soul of order and, hence, could not be given stamp of approval - Held, yes - Whether, therefore, impugned order of Tribunal was to be set aside and matter was to be remitted back to Tribunal for deciding same afresh - Held, yes A.P. Shrivastava for the Appellant. Sanjay Lal for the Respondent. ORDER 1. Though this matter 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 involves the substantial question of law which is formulated as under :- "(i )Whether the Income-tax Appellate Tribunal is justified in expressing the opinion that the three grounds raised in appeal are general in nature and do not require any finding? (ii)Whether the order of the Tribunal can be regarded to be perverse in the absence of any perceivable reasons in the order itself ?" On the basis of the aforesaid substantial questions, the appeal is admitted and taken up for final hearing. 3. Mr. A.P. Shrivastava, learned counsel has submitted that the Tribunal has decided the appeal in a cryptic manner and in fact not decided the legal issues which go to…

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