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The Karnataka High Court in the case of Munibyrappa (119TAX204) pointed out to the cavalier and careless manner in which the Tribunal had glossed over important issues and Supreme Court rulings that were cited before it in just one sentence by stating that the judgments were distinguishable or inapplicable.

Saldanha, J. of the Karnataka High Court wrote that this could be a serious grievance. The judgment speak that it is impermissible for any forum to summarily disregard everything that has been argued since the same would become a serious handicap when the case goes up to the higher forum. It is therefore essential to record what the judgments in question are or a brief summary of the contentions raised and to record the findings thereon.

Assessees are advised to draw attention of the appellate authorities to this judgment in the ground of appeal section.

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