PCIT v. Mahalingam (2021) 278 Taxman 254 (Karn.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Order passed in a cryptic and cavalier manner-Matter was remanded back to Tribunal. [S. 40(a)(ia), 194I]

Allowing the appeal of the revenue the Court held since Tribunal had not dealt with issue on merit and in a cryptic and cavalier manner had upheld deletion of disallowance and dismissed appeal preferred by revenue, impugned order was to be set aside and matter was to remanded back to Tribunal to adjudicate appeal on merit. (AY 2006-07)