Revisional power in best judgment assessment cannot upset a reasoned appellate order absent legal or factual unsustainability.

Revisional power under section 22A of the Karnataka Sales Tax Act cannot be used to displace a reasoned appellate order in a best judgment assessment merely because another view is possible. The Deputy Commissioner had examined the record, applied the correct legal principles, and granted relief after finding that the addition lacked reasons and was excessive on the facts. The Commissioner's revision proceeded on an erroneous reading of the Supreme Court decision in Esufali and did not show that the assessment order was legally or factually unsustainable. The revisional interference was therefore held unsustainable and the assessee's relief was restored.

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Issues: Whether the Commissioner was justified in exercising suo motu revisional power under section 22A of the Karnataka Sales Tax Act, 1957 to interfere with the Deputy Commissioner's relief order in a best judgment assessment.

Analysis: The assessment was made by rejecting the books of account and estimating turnover. The Deputy Commissioner had examined the materials, applied the correct legal principles, and granted relief on the footing that the addition of Rs. 2,00,000 was unsupported by reasons and excessive on the facts. The revisional order did not address the merits of the assessment with adequate reasoning and proceeded on an erroneous understanding of the Supreme Court ruling in Esufali, treating it as permitting unrestricted interference in best judgment assessments. A well-reasoned and reasonable appellate order could not be disturbed merely because another view was possible.

Conclusion: The Commissioner was not justified in interfering under section 22A, and the revision order was unsustainable.

Final Conclusion: The assessee's relief granted by the Deputy Commissioner was restored, and the revisional interference was set aside.

Ratio Decidendi: Revisional power cannot be used to disturb a reasoned appellate order in a best judgment assessment unless the order is shown to be legally or factually unsustainable on proper grounds.

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