2019 (1) TMI 114

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..... that an appellate order which affirms the order of the lower authority need not be a very detailed order, nevertheless, there should be some indication in the order passed by the appellate authority, of due application of mind to the contentions raised by the asseseee in the context of findings of the lower authority which were the subject matter of the challenge before it. The interest of justic .....

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..... and 2004-05. The impugned order is a common order relating to not only the appellant herein but also the appeal filed by her son Mr. Punit J. Patel. 4. The basic issue raised on behalf of the appellant is as under:- Whether in the facts and circumstances of the case and in law, the Tribunal was justified in dismissing the assessee's appeal by merely recording that it accepts the vi .....

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