ITAT condemns cavalier & naïve approach of Income Tax Dept.

ITO Vs Ms. Rayoman Carriers Pvt. Ltd. (ITAT Mumbai) The insinuation of revenue that ITAT passes order in a state of oblivion to the facts and antecedents to the appeal, displays a totally irresponsible and cavalier approach on the part of Revenue on the cusp of contempt and deserving exemplary cost to purge the same. Furthermore, it is elementary knowledge that an appellate order has to be prefaced with the grounds or questions raised. Referring in a deriding manner that the ITAT started with the grounds of appeal, displays the naivette of revenue authority purporting to be critical examiner o...