Allowing the appeal of the revenue the Court held that the assessment order as well as the order passed by the Commissioner (Appeals) were speaking orders. If the Tribunal came to the conclusion that the Assessing Officer had not recorded any failure on the part of the assessee to disclose fully and truly any material facts necessary for its assessment, it was required that the Tribunal expressed itself as to how it formed such an opinion. In the absence of any such reasons emanating from the order, the order passed by the Tribunal was devoid of reasons. The order was set aside and the matter was remanded to the Tribunal. Relied on Mohinder Singh Gill v. Chief Election Commissioner [1978] AIR 1978 SC 851. (AY.2008-09)