Allowing the appeal of the revenue the Court held that; where High Court does not dismiss appeal in limine but has dismissed it after hearing both parties, in such a situation, High Court should frame questions and answer them by assigning reasons accordingly one way or other by exercising powers under sub-sections (4) and (5) of section 260A of the Act. Accordingly the matter remanded.  Every order or judgment which decides a lis between parties must contain the reasons or grounds for arriving at a particular conclusion. Indeed, what is decisive for deciding the case is not the conclusion alone but the reasons or grounds assigned in support of such conclusion, which results in reaching such conclusion. In order to decide whether or not an order is legally sustainable, the appellate court is entitled to know what impelled the court below to pass such order in favour of one party and against the aggrieved party. (AY.1987-88 to 4-9-1997 )