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    <title>2008 (7) TMI 551 - Supreme Court</title>
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      <link>https://www.taxtmi.com/caselaws?id=106146</link>
      <description>A statutory appellate order must be a speaking order supported by reasons, because reasons disclose the basis of decision, enable appellate scrutiny, and satisfy fairness and natural justice. Where the first appellate authority disposes of an appeal cursorily without real application of mind to the issues raised, the order is unsustainable and the appellate remedy becomes illusory. The impugned order was therefore set aside and the matter remitted for fresh disposal by a reasoned order dealing with all points raised, without any adjudication on the underlying tax merits.</description>
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