https://www.taxtmi.com/caselaws?id=796696 A statutory appeal or remand cannot be made contingent on payment of costs where automatic default consequences would revive an ex parte appellate order passed without adequate hearing. Although procedural costs may be imposed under appellate powers, they cannot defeat the substantive right to merits adjudication or validate an order affected by breach of natural justice. A reasoned first-appellate order must identify the points for determination, decisions and reasons. For cash-credit additions, the assessee must establish the lender's identity, creditworthiness and transaction genuineness; banking and corporate evidence requires independent factual evaluation rather than reliance on generalized third-party information. Fresh de novo adjudication is required where that evidence has not been effectively considered. 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 statutory appeal or remand cannot be made contingent on payment of costs where automatic default consequences would revive an ex parte appellate order passed without adequate hearing. Although procedural costs may be imposed under appellate powers, they cannot defeat the substantive right to merits adjudication or validate an order affected by breach of natural justice. A reasoned first-appellate order must identify the points for determination, decisions and reasons. For cash-credit additions, the assessee must establish the lender's identity, creditworthiness and transaction genuineness; banking and corporate evidence requires independent factual evaluation rather than reliance on generalized third-party information. Fresh de novo adjudication is required where that evidence has not been effectively considered. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796696