https://www.taxtmi.com/caselaws?id=425714 The Tribunal, as the final fact-finding authority, must record its own reasons when sustaining deletion of additions under section 68; merely reproducing the first appellate findings and noting that the departmental representative could not controvert them is insufficient. An order without independent reasoning is unsustainable, and the matter was remanded to the Tribunal for fresh decision on merits after hearing both sides. en-us Thu, 21 Jul 2022 00:00:00 +0530 Fri, 29 Jul 2022 09:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425714 The Tribunal, as the final fact-finding authority, must record its own reasons when sustaining deletion of additions under section 68; merely reproducing the first appellate findings and noting that the departmental representative could not controvert them is insufficient. An order without independent reasoning is unsustainable, and the matter was remanded to the Tribunal for fresh decision on merits after hearing both sides. Case-Laws Income Tax Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425714