Affirming the order of the Tribunal the Court held that Tribunal, being final fact-finding authority, has to consider and decide all issues that are brought before it. Tribunal cannot decide only one issue and decline to go other issues raised before it . (AY.1952 -53 )
CIT v Ramdas Pharmacy (1970) 77 ITR 276 (Mad ) (HC)
S. 254(1) : Appellate Tribunal – Duties -Penalty -Concealment of income – An appellate authority has to decide all the issues , it cannot decide only one issue and decline to go other issues raised before him- Deletion of penalty is held to be valid . [ S. 271(1) (c ) , Indian Income -tax Act ,1922, S .28(i) ( c) ]