COMMISSIONER OF INCOME TAX Vs. BHARDWAJ SEWA TRUST

JUDGEMENT

(1.) This Tax Appeal has been preferred against the judgment and order delivered by Income Tax Appellate Tribunal, Circuit Bench, Ranchi in I.T.A. No. 123/Ran/2010, whereby the application preferred by the respondent was allowed without assigning any reason and whatever factual aspects have been mentioned are absolutely false and wrong, as more than half a dozen cases have been decided at a time and the facts of other cases have been mixed up with the facts of the present case and wrongly the application has been allowed, as submitted by the counsel for the appellant. Substantial questions of law have been raised which are as under: "(

(2.) Having heard learned counsels for both sides and looking to the facts and circumstances of the case, combined and joint reasons given by Income Tax Appellate Tribunal in para 6 for half a dozen matters which are as under: "

(3.) The aforesaid reasons have been given jointly for every matter by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi including in ITA No.123/Ran/2010.