9911796707
TMI Blog2024 (1) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... W. M. P. Nos. 35994 & 35995 of 2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate authority accepted all the conclusions of the assessing officer and rejected the appeal. The present writ petition arises in the said facts and circumstances. 3. Learned counsel for the petitioner invited my attention to the appellate order and pointed out that the appellate authority reproduced the grounds of appeal, the facts of the case, the written submissions of the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and the inferences and conclusions drawn by the assessing officer. After setting out the above, the findings and decisions are recorded in a brief paragraph. The said paragraph is set out below: "6.2 Findings and decision: I have carefully considered the facts of the case as well as submissions filed by the appellant. I find no force in the arguments of the Appellant. The AO has analyzed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows that the appellate authority has drawn the conclusion that the inferences and findings of the assessing officer are acceptable. However, there is nothing to indicate that the appellate authority independently applied his mind. The conclusions are in the nature of ipse dixit and no supporting reasons are discernible. On this sole ground, albeit without expressing any opinion on the merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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