Revisional power and best judgment assessment require fresh consideration, not restoration of the original assessment without proper hearing.

Revisional power under section 22A(1) of the Karnataka Sales Tax Act cannot be used to restore a best judgment assessment where the assessee's case was not properly considered by the assessing officer. Even if the appellate order appeared prejudicial to the Revenue, the revisional authority was required to ensure proper consideration of the assessee's position before interfering. The proper course was to remit the matter for fresh adjudication rather than set aside the appellate order and reinstate the original assessment. The revision order was therefore not sustainable in the form adopted, and remand was necessary.

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Issues: Whether the revisional authority was justified in exercising power under section 22A(1) of the Karnataka Sales Tax Act, 1957 and restoring the original assessment instead of remanding the matter for fresh consideration.

Analysis: The original assessment was a best judgment assessment and the assessee's case had not been properly considered by the assessing officer. In such circumstances, even assuming that the appellate order could be viewed as prejudicial to the interests of the Revenue, the revisional authority ought not to have set aside the appellate order and restored the original order without ensuring proper consideration of the assessee's case. The appropriate course was to remit the matter to the assessing officer for fresh adjudication.

Conclusion: The revision order was not sustainable in the manner exercised, and the matter was required to be remanded for fresh consideration.

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