https://www.taxtmi.com/caselaws?id=471130 Section 250(6) requires appellate orders to be written, identify the points for determination, record decisions on those points, and give reasons. Upholding an assessment solely because supporting material was not produced, without adjudicating substantive grounds on their merits, fails to meet these statutory requirements. Fair procedure requires a fresh opportunity where merits have not been considered. The appellate order was set aside, and all issues were remitted for fresh adjudication in accordance with law after allowing the assessee a reasonable opportunity of hearing. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 21 Aug 2026 20:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471130 Section 250(6) requires appellate orders to be written, identify the points for determination, record decisions on those points, and give reasons. Upholding an assessment solely because supporting material was not produced, without adjudicating substantive grounds on their merits, fails to meet these statutory requirements. Fair procedure requires a fresh opportunity where merits have not been considered. The appellate order was set aside, and all issues were remitted for fresh adjudication in accordance with law after allowing the assessee a reasonable opportunity of hearing. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471130