https://www.taxtmi.com/caselaws?id=6705 Examines the standard that an income-tax appellate tribunal must record a comprehensive, self-contained order disclosing issues, evidence, contentions and reasons; applies that standard to find the Tribunal merely adopted the assessing officer's numeric yield estimates without discussing the assessee's evidence or explaining rejection of its contentions, and made only minimal reference to comparables. Concludes the Tribunal did not demonstrate independent appraisal or application of mind and that the appeal was not decided in accordance with law in favour of the assessee. en-us Fri, 08 Jul 1966 00:00:00 +0530 Sun, 01 Feb 2009 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6705 Examines the standard that an income-tax appellate tribunal must record a comprehensive, self-contained order disclosing issues, evidence, contentions and reasons; applies that standard to find the Tribunal merely adopted the assessing officer's numeric yield estimates without discussing the assessee's evidence or explaining rejection of its contentions, and made only minimal reference to comparables. Concludes the Tribunal did not demonstrate independent appraisal or application of mind and that the appeal was not decided in accordance with law in favour of the assessee. Case-Laws Income Tax Fri, 08 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6705