Improper appreciation of record led to remand for fresh reconsideration of the revisional assessment order.

The revisional order affirming the assessment was set aside because the documents on record had not been properly appreciated and the revisional authority was required to exercise greater care before deciding the matter. As the record did not reflect a proper fresh determination, the matter was remanded to the revisional authority for reconsideration in accordance with law and for passing a reasoned order.

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Issues: Whether the revisional order upholding the assessment required interference and remand for fresh consideration.

Analysis: The revision challenged the revisional authority's order affirming the assessment for the relevant assessment year. The Court found that the documents on record had not been properly appreciated and that the revisional authority ought to have exercised greater care while deciding the matter. In these circumstances, a fresh determination by the revisional authority was considered appropriate.

Conclusion: The impugned revisional order was set aside and the matter was remanded to the revisional authority for fresh consideration in accordance with law by passing a reasoned order.

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