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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appellate order warranted interference and restoration to the first appellate authority for a speaking adjudication of the grounds raised.
Analysis: The grounds raised before the first appellate authority were found not to have been adjudicated by way of a speaking order. In view of the absence of specific findings on the grounds raised, the matter was restored to the first appellate authority for fresh disposal. The direction was issued to decide each ground and pass a reasoned order within the stipulated time.
Conclusion: The impugned order was set aside and the matter was remanded to the first appellate authority for fresh adjudication, which is in favour of the assessee.
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