Case Law Details
Case Name : Cheryl J. Patel Vs The Assistant Commissioner of Income Tax (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Cheryl J. Patel Vs ACIT (Bombay High Court)
While discussing various issues, the Tribunal has not given any independent reasons showing consideration of the submissions made on behalf of the assessee. We are conscious of the fact that an appellate order which affirms the order of the lower authority need not be a very detailed order, nevertheless, there should be some indication in the order passed by the appellate authority, of due application of mind to the contentions raised by the asseseee in the context of findings of the lower authority which were the subject matter of the challenge befo...
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This ratio ought to apply to the submissions of the Revenue too. Most of the time, ITAT shows a tendency to totally refrain itself from discussing the averments and the submissions made by the department and it’s representatives.