https://www.taxtmi.com/caselaws?id=799525 Section 250(6) of the Income-tax Act requires the first appellate authority to formulate points for determination and decide each appeal by recorded reasons. This duty continues even if the appellant does not attend the hearing. An income-tax appeal cannot therefore be dismissed solely for non-appearance without adjudicating the grounds raised; such dismissal contravenes the statutory requirement for a reasoned appellate decision. en-us Fri, 11 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799525 Section 250(6) of the Income-tax Act requires the first appellate authority to formulate points for determination and decide each appeal by recorded reasons. This duty continues even if the appellant does not attend the hearing. An income-tax appeal cannot therefore be dismissed solely for non-appearance without adjudicating the grounds raised; such dismissal contravenes the statutory requirement for a reasoned appellate decision. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799525