https://www.taxtmi.com/caselaws?id=800952 First appellate orders under Section 250(6) must identify the points for determination and record decisions supported by reasons. Reliance primarily on the absence of further submissions and the assessment conclusion, without independently considering the agreement date, registration date, payment evidence, and applicability of the addition, does not meet that requirement. The deficiency requires fresh determination in accordance with law. en-us Wed, 23 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800952 First appellate orders under Section 250(6) must identify the points for determination and record decisions supported by reasons. Reliance primarily on the absence of further submissions and the assessment conclusion, without independently considering the agreement date, registration date, payment evidence, and applicability of the addition, does not meet that requirement. The deficiency requires fresh determination in accordance with law. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800952