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    <description>An appellate order confirming a demand without dealing with the appellant&#039;s other submissions was held not to be a speaking order. Reliance only on the Board Circular and valuation provisions, without recording independent reasoning or addressing rival contentions, failed the requirement of a reasoned decision. Because fairness and natural justice required proper consideration of the case, the impugned order was set aside and the matter was remanded for fresh decision after affording due opportunity and passing a speaking order.</description>
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      <description>An appellate order confirming a demand without dealing with the appellant&#039;s other submissions was held not to be a speaking order. Reliance only on the Board Circular and valuation provisions, without recording independent reasoning or addressing rival contentions, failed the requirement of a reasoned decision. Because fairness and natural justice required proper consideration of the case, the impugned order was set aside and the matter was remanded for fresh decision after affording due opportunity and passing a speaking order.</description>
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