Case Law Details
High Court held that Tribunal’s order is confusing. In the impugned order, the Tribunal does not indicate what it means by AOP. It does not indicate as to what it means by TAS for both sides tell us that it is identical to TDS, namely, Tax Deducted at Source. We are unhappy with the abbreviations and short forms in the Tribunal’s order. We do not see who is reluctant, either one who dictates or one who takes down the same, but such abbreviations and shortcuts increase burden on the higher Courts. We would caution the Tribunal that hereafter it should indicate somewhere in the order as to what the abbreviations used by it stand for.
Full Text of the High Court Judgment / Order is as follows:-
1. This Appeal of the Revenue challenges the order passed by the Income Tax Appellate Tribunal, Bench at Mumbai in Income Tax Appeal No.4225/Mum/2012.
2. The assessment year is 20082009. The Tribunal dealt with, in the order of 9th April, 2014, at the instance of the assessee, six grounds/questions.
3. The Revenue is in Appeal essentially on the findings of the Tribunal in relation to the ground no. 2 in the assessee’s Appeal and ground no. 4.
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