https://www.taxtmi.com/caselaws?id=789773 An appellate order that simply reproduces the assessing authority's reasoning without independent evaluation of each appeal, rival contentions, and the material on record cannot be sustained. The Kerala HC noted that the Tribunal had mechanically relied on the lower authorities' view on alleged contradictions without dispassionately examining the separate issues raised in the multiple matters. Because the correctness of that approach could not be tested on merits, the Tribunal's orders were set aside and the matters remitted for fresh consideration after hearing both sides and examining all relevant pleadings and materials. en-us Wed, 11 Mar 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789773 An appellate order that simply reproduces the assessing authority's reasoning without independent evaluation of each appeal, rival contentions, and the material on record cannot be sustained. The Kerala HC noted that the Tribunal had mechanically relied on the lower authorities' view on alleged contradictions without dispassionately examining the separate issues raised in the multiple matters. Because the correctness of that approach could not be tested on merits, the Tribunal's orders were set aside and the matters remitted for fresh consideration after hearing both sides and examining all relevant pleadings and materials. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789773