Kerala HC: Mechanical ITAT Orders Set Aside – Fresh Adjudication Ordered

Mohanan Nair Sekhara Pillai Vs CIT (Kerala High Court) In this case, the Kerala High Court set aside ITAT orders for being mechanical and non-speaking, holding that the Tribunal failed to independently examine the issues. The Court observed that: The ITAT merely reproduced findings of AO and CIT(A) without its own analysis, It dismissed appeals on vague reasoning like “contradictions not rebutted”, without detailing such contradictions, Multiple appeals with different factual issues were disposed of identically, and Detailed submissions and paper book filed by assessee were not considered...