https://www.taxtmi.com/caselaws?id=214375 The Supreme Court allowed the appeal, quashed the Tribunal's order, and remanded the cases for fresh consideration with proper analysis and hearing. The Tribunal's failure to differentiate between separate orders passed by the Director for each assessee, considering differing facts, rendered the order non-speaking and unsustainable. The judgment emphasized the importance of detailed analysis rather than mere reliance on judgments, requiring the Tribunal to provide findings of fact and reasons for its conclusions based on the evidence. en-us Mon, 12 Apr 2010 00:00:00 +0530 Thu, 28 Jun 2012 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214375 The Supreme Court allowed the appeal, quashed the Tribunal's order, and remanded the cases for fresh consideration with proper analysis and hearing. The Tribunal's failure to differentiate between separate orders passed by the Director for each assessee, considering differing facts, rendered the order non-speaking and unsustainable. The judgment emphasized the importance of detailed analysis rather than mere reliance on judgments, requiring the Tribunal to provide findings of fact and reasons for its conclusions based on the evidence. Case-Laws Income Tax Mon, 12 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214375