https://www.taxtmi.com/caselaws?id=796696 A remand required after an inadequate hearing cannot be made conditional on costs where default would automatically confirm an ex parte appellate order, because procedural powers cannot defeat the substantive right of appeal or cure a breach of natural justice. The article notes that a reasoned appellate order must address the points for determination, decision and reasons; the automatic-confirmation condition was quashed and the matter restored for merits determination. It further states that a cash-credit addition requires evaluation of identity, creditworthiness and transaction genuineness, and that banking and corporate evidence must be independently assessed rather than displaced by general third-party information. Fresh de novo adjudication was required. en-us Fri, 07 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796696 A remand required after an inadequate hearing cannot be made conditional on costs where default would automatically confirm an ex parte appellate order, because procedural powers cannot defeat the substantive right of appeal or cure a breach of natural justice. The article notes that a reasoned appellate order must address the points for determination, decision and reasons; the automatic-confirmation condition was quashed and the matter restored for merits determination. It further states that a cash-credit addition requires evaluation of identity, creditworthiness and transaction genuineness, and that banking and corporate evidence must be independently assessed rather than displaced by general third-party information. Fresh de novo adjudication was required. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796696