Sec. 253 & 254 of Income Tax Act, 1961—Appellate Tribunal— Tribunal must refer to the facts which were before the former Tribunal, but which were not taken into account by that Tribunal and must observe that if those facts had been taken into account by the former Tribunal the former Tribunal itself would have come to a different conclusion and such a statement in the order of the succeeding Tribunal is required in the interest of comity of judicial precedents as well as in the maintenance of judicial decorum and decency, otherwise, it will lead to an assumed superiority on the part of the succeeding Tribunal as if it had discovered something which had escaped the attention of the former Tribunal and it alone was able to find out the truth, while the former Tribunal was not able to do so, thus, it clearly indicate that the methodology adopted by the Tribunal, while passing the impugned order, is incorrect, therefore, matter was remanded to the Tribunal for fresh consideration. - SARVODAYA MUTUAL BENEFIT TRUST, THELLAR V/s PR. CIT - [2020] 427 ITR 153 (MAD)