https://www.taxtmi.com/caselaws?id=774799 An appellate authority must pass a reasoned and speaking order under section 250(6) of the Income-tax Act, 1961, even where the assessee does not appear. Because the impugned order merely affirmed the assessment without dealing with the merits of the cash deposit addition arising from demonetisation, it was held unsustainable. The matter was therefore set aside and restored for fresh adjudication, with an opportunity to both sides to place evidence and with liberty to seek a remand report. The appeal succeeded only for statistical purposes. en-us Tue, 13 May 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774799 An appellate authority must pass a reasoned and speaking order under section 250(6) of the Income-tax Act, 1961, even where the assessee does not appear. Because the impugned order merely affirmed the assessment without dealing with the merits of the cash deposit addition arising from demonetisation, it was held unsustainable. The matter was therefore set aside and restored for fresh adjudication, with an opportunity to both sides to place evidence and with liberty to seek a remand report. The appeal succeeded only for statistical purposes. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774799