https://www.taxtmi.com/caselaws?id=165364 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. en-us Thu, 18 Mar 2010 00:00:00 +0530 Wed, 02 Jul 2014 11:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165364 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. Case-Laws VAT and Sales Tax Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165364