https://www.taxtmi.com/caselaws?id=784159 An ex parte first appellate order was found unsustainable because it did not record the points for determination, the decision on each point, or the reasons, as required by section 250(6) of the Income-tax Act, 1961. The Tribunal noted that the appellate authority must examine the matter afresh and exercise co-terminus powers with the Assessing Officer. Since the additional evidence, including material relating to the section 54B claim, went to the root of the dispute and other claims also required factual verification and cross-examination of documents, the additional evidence was admitted and the matter was remanded for fresh adjudication on merits. en-us Wed, 03 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784159 An ex parte first appellate order was found unsustainable because it did not record the points for determination, the decision on each point, or the reasons, as required by section 250(6) of the Income-tax Act, 1961. The Tribunal noted that the appellate authority must examine the matter afresh and exercise co-terminus powers with the Assessing Officer. Since the additional evidence, including material relating to the section 54B claim, went to the root of the dispute and other claims also required factual verification and cross-examination of documents, the additional evidence was admitted and the matter was remanded for fresh adjudication on merits. Case-Laws Income Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784159