https://www.taxtmi.com/caselaws?id=158137 Appellate orders confirming assessments were unsustainable where the appeal petitions were not considered and no reasons were recorded. An appellate authority must apply its mind, deal with the grounds raised, and give reasons for affirming the assessment while affording a fair opportunity of hearing. Failure to consider the appeal petitions and to record reasons vitiated the appellate orders. The orders were set aside and the matters remanded for fresh decision in accordance with law after granting reasonable opportunity of hearing. en-us Thu, 09 Jun 1994 00:00:00 +0530 Thu, 17 Oct 2013 14:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158137 Appellate orders confirming assessments were unsustainable where the appeal petitions were not considered and no reasons were recorded. An appellate authority must apply its mind, deal with the grounds raised, and give reasons for affirming the assessment while affording a fair opportunity of hearing. Failure to consider the appeal petitions and to record reasons vitiated the appellate orders. The orders were set aside and the matters remanded for fresh decision in accordance with law after granting reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 09 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158137