https://www.taxtmi.com/caselaws?id=11476 Quasi-judicial orders must record the contentions raised and the findings on them so that the basis of decision is clear to the parties and any reviewing forum. Here, the Tribunal was found to have summarily brushed aside the assessee's arguments, including cited Supreme Court authorities, without identifying the issues or giving reasons. Because the impugned orders disclosed no proper application of mind, they could not be sustained. The matters were therefore set aside and remanded to the Tribunal for fresh notice, hearing, and disposal on the merits in accordance with law. en-us Mon, 09 Apr 2001 00:00:00 +0530 Mon, 10 Aug 2009 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11476 Quasi-judicial orders must record the contentions raised and the findings on them so that the basis of decision is clear to the parties and any reviewing forum. Here, the Tribunal was found to have summarily brushed aside the assessee's arguments, including cited Supreme Court authorities, without identifying the issues or giving reasons. Because the impugned orders disclosed no proper application of mind, they could not be sustained. The matters were therefore set aside and remanded to the Tribunal for fresh notice, hearing, and disposal on the merits in accordance with law. Case-Laws Income Tax Mon, 09 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11476