https://www.taxtmi.com/caselaws?id=10266 A judicial or quasi-judicial authority must record reasons for its conclusion because reasons demonstrate application of mind and satisfy the requirement of a speaking order. An order that merely notes rival submissions and dismisses an appeal without any reasoning is deficient and offends natural justice. On that basis, the Tribunal's unexplained dismissal could not be sustained, and the matter was remitted for fresh adjudication; consideration of the merits of the reassessment and related additions was therefore unnecessary. en-us Tue, 11 Jan 2005 00:00:00 +0530 Sat, 11 Jul 2009 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10266 A judicial or quasi-judicial authority must record reasons for its conclusion because reasons demonstrate application of mind and satisfy the requirement of a speaking order. An order that merely notes rival submissions and dismisses an appeal without any reasoning is deficient and offends natural justice. On that basis, the Tribunal's unexplained dismissal could not be sustained, and the matter was remitted for fresh adjudication; consideration of the merits of the reassessment and related additions was therefore unnecessary. Case-Laws Income Tax Tue, 11 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10266