https://www.taxtmi.com/caselaws?id=237495 An appellate tribunal must give a reasoned decision and cannot reverse a Commissioner (Appeals) order without independently examining and dealing with the reasons recorded by that authority. Where the tribunal proceeds cryptically and adopts a contrary view without such analysis, its order is unsustainable and may be set aside for fresh adjudication. The taxability issue was not decided, and all substantive questions were left open. The matter was accordingly remanded to the Appellate Tribunal for reconsideration in accordance with law. en-us Fri, 05 Jul 2013 00:00:00 +0530 Thu, 03 Sep 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237495 An appellate tribunal must give a reasoned decision and cannot reverse a Commissioner (Appeals) order without independently examining and dealing with the reasons recorded by that authority. Where the tribunal proceeds cryptically and adopts a contrary view without such analysis, its order is unsustainable and may be set aside for fresh adjudication. The taxability issue was not decided, and all substantive questions were left open. The matter was accordingly remanded to the Appellate Tribunal for reconsideration in accordance with law. Case-Laws Service Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237495