https://www.taxtmi.com/caselaws?id=335716 Failure to deal with a material submission recorded in the order, especially one based on an earlier binding precedent, amounts to breach of natural justice. Where the Tribunal notes the assessee's contention but does not examine it while rejecting the appeal, the disposal is vulnerable because the issue is not decided on merits and the party is denied fair consideration of a relevant legal plea. The proper course is to set aside the order and restore the matter for fresh adjudication. en-us Tue, 29 Nov 2016 00:00:00 +0530 Wed, 07 Dec 2016 19:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335716 Failure to deal with a material submission recorded in the order, especially one based on an earlier binding precedent, amounts to breach of natural justice. Where the Tribunal notes the assessee's contention but does not examine it while rejecting the appeal, the disposal is vulnerable because the issue is not decided on merits and the party is denied fair consideration of a relevant legal plea. The proper course is to set aside the order and restore the matter for fresh adjudication. Case-Laws Income Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335716