https://www.taxtmi.com/caselaws?id=789504 Non-speaking appellate orders that merely reproduce grounds and submissions, without showing consideration of the material facts or supporting evidence, can be set aside for want of application of mind. The Madras HC found that the character of the land and its treatment under section 2(14) of the Income-tax Act, 1961 could not be finally decided on the existing appellate record. The Tribunal's orders were therefore set aside and the matter remanded to the Commissioner of Income Tax (Appeals) for fresh adjudication, with liberty to the parties to produce evidence. en-us Mon, 23 Feb 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789504 Non-speaking appellate orders that merely reproduce grounds and submissions, without showing consideration of the material facts or supporting evidence, can be set aside for want of application of mind. The Madras HC found that the character of the land and its treatment under section 2(14) of the Income-tax Act, 1961 could not be finally decided on the existing appellate record. The Tribunal's orders were therefore set aside and the matter remanded to the Commissioner of Income Tax (Appeals) for fresh adjudication, with liberty to the parties to produce evidence. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789504