https://www.taxtmi.com/caselaws?id=12694 The dominant issue was whether the appellate order, insofar as it dealt with alleged unproved loans, was vitiated for want of reasons, constituting a breach of natural justice. The HC held that a reasoned decision is an essential component of judicial review and that an appellate fact-finding authority must evaluate the evidence, engage with the lower authority's reasoning, and record its own cogent reasons for disagreement; it cannot merely brush aside prior findings without adequate justification. Consequently, without examining merits, the HC set aside the impugned orders to the limited extent concerning unproved loans and remitted the matter to the tribunal for fresh adjudication of that issue in accordance with law and natural justice, disposing of the appeals accordingly. en-us Tue, 26 Feb 2002 00:00:00 +0530 Wed, 24 Dec 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12694 The dominant issue was whether the appellate order, insofar as it dealt with alleged unproved loans, was vitiated for want of reasons, constituting a breach of natural justice. The HC held that a reasoned decision is an essential component of judicial review and that an appellate fact-finding authority must evaluate the evidence, engage with the lower authority's reasoning, and record its own cogent reasons for disagreement; it cannot merely brush aside prior findings without adequate justification. Consequently, without examining merits, the HC set aside the impugned orders to the limited extent concerning unproved loans and remitted the matter to the tribunal for fresh adjudication of that issue in accordance with law and natural justice, disposing of the appeals accordingly. Case-Laws Income Tax Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12694