https://www.taxtmi.com/caselaws?id=801251 Section 250(6) requires an appellate authority to identify the points for determination and give a reasoned decision on each ground. An ex parte order that merely confirms a reassessment because the assessee did not respond to notices, without deciding the grounds on merits or recording reasons, does not meet that requirement and is invalid. The appellate authority's powers are co-terminous with those of the Assessing Officer and permit further enquiry where necessary. Fresh adjudication after giving both sides an opportunity is required. en-us Wed, 30 Sep 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801251 Section 250(6) requires an appellate authority to identify the points for determination and give a reasoned decision on each ground. An ex parte order that merely confirms a reassessment because the assessee did not respond to notices, without deciding the grounds on merits or recording reasons, does not meet that requirement and is invalid. The appellate authority's powers are co-terminous with those of the Assessing Officer and permit further enquiry where necessary. Fresh adjudication after giving both sides an opportunity is required. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801251