Assessee filed an appeal to CIT(A) against  order of scrutiny assessment done by AO. CIT (A) disposed  appeal holding that Assessing Officer’s order was a self speaking order and did not require interference. On writ the Court held that  CIT(A)  being a fact finding authority, had to consider assessment order on grounds raised in appeal and pass a speaking order on merits by expressing reasons and findings in support of conclusion. Accordingly the order of CIT(A) was set aside and matter was to be remitted for passing fresh order, such order must be a speaking order with reasons and findings. (AY. 2016-17)