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    <title>1988 (2) TMI 455 - ALLAHABAD HIGH COURT</title>
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      <description>A quasi-judicial appellate authority must give reasons that show application of mind to the controversy decided; a non-speaking or perfunctory order is invalid as it offends natural justice and prevents review of the decision-making process. The Tribunal&#039;s order on the assessee&#039;s request for partial stay of disputed tax gave no adequate consideration to the merits and relied on irrelevant or insufficient material. It could not be sustained and was set aside, and the matter was remitted for fresh consideration of the appeal in accordance with law.</description>
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