https://www.taxtmi.com/caselaws?id=211938 An appellate tribunal, as the final fact-finding authority, must examine the material before it and give independent reasons showing real application of mind. An order that merely recites rival submissions without addressing the controversy or the underlying evidence is a non-speaking order and violates the requirements of natural justice. Because the tribunal's order contained no reasoning on the material issues, it could not be sustained. The High Court set aside the order and remitted the matter for fresh consideration, allowing the Revenue's appeal. en-us Mon, 13 Feb 2012 00:00:00 +0530 Sat, 05 Apr 2014 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211938 An appellate tribunal, as the final fact-finding authority, must examine the material before it and give independent reasons showing real application of mind. An order that merely recites rival submissions without addressing the controversy or the underlying evidence is a non-speaking order and violates the requirements of natural justice. Because the tribunal's order contained no reasoning on the material issues, it could not be sustained. The High Court set aside the order and remitted the matter for fresh consideration, allowing the Revenue's appeal. Case-Laws Income Tax Mon, 13 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211938