https://www.taxtmi.com/caselaws?id=471673 Section 250(6) requires a first appellate order to identify points for determination and give reasons for its decision. Specific challenges to reassessment jurisdiction and the validity of the notice, supported by detailed material and reproduced in the appellate order, require merits-based adjudication and cannot be rejected as general objections. An appellate decision must be definite, reasoned and clear. The reassessment-jurisdiction challenge requires fresh adjudication on the material and submissions already on record. en-us Mon, 15 Mar 2021 00:00:00 +0530 Mon, 14 Sep 2026 11:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471673 Section 250(6) requires a first appellate order to identify points for determination and give reasons for its decision. Specific challenges to reassessment jurisdiction and the validity of the notice, supported by detailed material and reproduced in the appellate order, require merits-based adjudication and cannot be rejected as general objections. An appellate decision must be definite, reasoned and clear. The reassessment-jurisdiction challenge requires fresh adjudication on the material and submissions already on record. Case-Laws Income Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471673