https://www.taxtmi.com/caselaws?id=12292 The Tribunal's order was set aside for utter non-application of mind because it merely reproduced rival submissions and repeated the Commissioner (Appeals)' findings without independently examining each issue or recording its own reasons. As the final fact-finding authority, the Tribunal was required to consider the contentions separately, apply its mind to every ground, and state independent conclusions even in a confirmatory order. The matter was remanded to the Tribunal for fresh decision after giving the assessee an opportunity of hearing. en-us Mon, 24 Jun 2002 00:00:00 +0530 Sun, 21 Feb 2010 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12292 The Tribunal's order was set aside for utter non-application of mind because it merely reproduced rival submissions and repeated the Commissioner (Appeals)' findings without independently examining each issue or recording its own reasons. As the final fact-finding authority, the Tribunal was required to consider the contentions separately, apply its mind to every ground, and state independent conclusions even in a confirmatory order. The matter was remanded to the Tribunal for fresh decision after giving the assessee an opportunity of hearing. Case-Laws Income Tax Mon, 24 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12292