Independent appellate scrutiny required; mechanical reliance on assessment findings led to remand for fresh consideration.

An appellate order that simply reproduces the assessing authority's reasoning without independent evaluation of each appeal, rival contentions, and the material on record cannot be sustained. The Kerala HC noted that the Tribunal had mechanically relied on the lower authorities' view on alleged contradictions without dispassionately examining the separate issues raised in the multiple matters. Because the correctness of that approach could not be tested on merits, the Tribunal's orders were set aside and the matters remitted for fresh consideration after hearing both sides and examining all relevant pleadings and materials.

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Issues: Whether the Tribunal's orders were liable to be set aside for want of independent consideration of the appeals and for mechanically relying on the assessments below.

Analysis: The appeals involved multiple matters said to raise germane issues that were not all common. The Tribunal had merely reproduced the view that contradictions noted by the Assessing Officer were not rebutted and had dismissed the appeals without independent assessment of the rival contentions or explanation of the contradictions relied upon. In such circumstances, the appellate forum was unable to test the correctness of the Tribunal's approach on merits, and the Tribunal was expected to examine each contention dispassionately before rendering a final decision.

Conclusion: The Tribunal's orders were set aside and the matters were remitted for fresh consideration after hearing both sides and considering all relevant pleadings and materials.

Final Conclusion: The appeals succeeded to the extent of securing a remand, with the merits of the disputes left open for reconsideration by the Tribunal.

Ratio Decidendi: An appellate order that merely adopts the findings of the assessing and first appellate authorities without independent evaluation of the issues and evidence cannot stand and may be set aside for fresh adjudication.

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