https://www.taxtmi.com/caselaws?id=786543 Appellate order reproduced facts and figures belonging to a different legal entity, demonstrating non-application of mind; an appellate authority must decide appeals on correct and relevant material pertaining to the specific appellant, and reliance on another assessee's records invalidates conclusions drawn. Post-facto explanations or pending rectification cannot cure an order founded on erroneous factual foundations. Consequentially, the impugned order was set aside and the matters remitted to the appellate file for fresh adjudication after consideration of correct facts and material. en-us Mon, 09 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786543 Appellate order reproduced facts and figures belonging to a different legal entity, demonstrating non-application of mind; an appellate authority must decide appeals on correct and relevant material pertaining to the specific appellant, and reliance on another assessee's records invalidates conclusions drawn. Post-facto explanations or pending rectification cannot cure an order founded on erroneous factual foundations. Consequentially, the impugned order was set aside and the matters remitted to the appellate file for fresh adjudication after consideration of correct facts and material. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786543