https://www.taxtmi.com/caselaws?id=797308 Jurisdictional objections to reassessment, including challenges to notice, statutory procedure and disposal of objections, must be adjudicated before addressing additions on merits. Section 250(6) requires an appellate order to identify points for determination, decide them and provide reasons. The discretionary power to set aside a best-judgment assessment for fresh assessment does not remove this duty. The validity and effect of filings made through a deceased assessee's electronic account require record-based examination without a stated conclusion. A reasoned speaking order must determine the legal and jurisdictional grounds before any remand of merits. en-us Thu, 13 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797308 Jurisdictional objections to reassessment, including challenges to notice, statutory procedure and disposal of objections, must be adjudicated before addressing additions on merits. Section 250(6) requires an appellate order to identify points for determination, decide them and provide reasons. The discretionary power to set aside a best-judgment assessment for fresh assessment does not remove this duty. The validity and effect of filings made through a deceased assessee's electronic account require record-based examination without a stated conclusion. A reasoned speaking order must determine the legal and jurisdictional grounds before any remand of merits. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797308