S. 254(1) : Appellate Tribunal-Duties-Order passed without any reasons-Failure to reply the addition was up held by the CIT(A)-Tribunal set aside the order-High Court reversed the order of the Appellate Tribunal. [S. 69, 153A]
PCIT v. Ashokji Chanduji Thakkor (2021) 130 taxmann.com 130 (Guj)(HC) Editorial : SLP of assessee dismissed, Ashokji Chanduji Thakkor v. PCIT (2021) 282 Taxman 307 (SC)