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| The Tax Publishers2020 TaxPub(DT) 5036 (Karn-HC) : (2021) 277 TAXMAN 0143 INCOME TAX ACT, 1961
Section 253
The order passed by Tribunal without adjudicating grounds raised by assessee holding it to be academic was liable to be quashed and matter was remitted to the Tribunal to adjudicate afresh in accordance with law.
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Appeal (Tribunal) - Order of Tribunal - Grounds not adjudicated and held to be academic -
Assessee filed appeal against the order of Tribunal claiming that grounds raised by it had not been adjudicated by the Tribunal and was held to be academic. Held: Tribunal ought to have adjudicated the grounds raised by assessee on merits instead of holding the grounds to be academic. Thus, the order passed by the Tribunal was quashed and the matter was remitted to the Tribunal to adjudicate afresh in accordance with law.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. : 2005-06
IN THE KARNATAKA HIGH COURT
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