COMMISSIONER OF INCOME TAX Vs. JAGJIT SINGH CHAHAL

JUDGEMENT

(1.) This appeal has been filed by the Revenue under section 260A of the Income-tax Act, 1961 (in short "the Act"), against the order dated September 27, 2012, passed by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as "the Tribunal") for the assessment year 2008-09, claiming the following substantial questions of law:

(2.) Learned counsel for the appellant submitted that the Tribunal, while reversing the findings of the Assessing Officer and the Commissioner of Income-tax (Appeals), had not passed the reasoned speaking order which is the mandate as laid down by the hon'ble apex court.

(3.) As per the office report, the respondent has been served but no one has chosen to appear and defend the order passed by the Tribunal.