ITAT adopted findings of CIT(A) as its own – HC held order is without application of mind

CIT Vs Indian Aluminium Co. Ltd. (Calcutta High Court) Calcutta HC order in on how an order should not be drafted where Tribunal adopted finding of CIT(A) verbatim as its own findings The Division bench of Calcutta High Court in this case was considering appeal of both the department and assessee arising out of order of Kolkata ITAT when several substantial question of law were pleaded by both the sides. However, in an unusual move, the court noted that even though the order of the ITAT runs into 24 pages and thus gives an impression that it is a detailed and reasoned order , however, on a clo...