https://www.taxtmi.com/caselaws?id=167731 Revisional orders were held unsustainable because the authority proceeded on the assumption that the assessee had not responded, although the record contained the assessee's reply and supporting enclosures. The authority failed to consider material already filed and did not apply its mind to relevant record before revising the assessment. On that basis, the orders were set aside and the matter was remitted for fresh consideration, with directions to afford personal hearing and to consider both the existing material and any further submissions by the assessee. en-us Fri, 04 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167731 Revisional orders were held unsustainable because the authority proceeded on the assumption that the assessee had not responded, although the record contained the assessee's reply and supporting enclosures. The authority failed to consider material already filed and did not apply its mind to relevant record before revising the assessment. On that basis, the orders were set aside and the matter was remitted for fresh consideration, with directions to afford personal hearing and to consider both the existing material and any further submissions by the assessee. Case-Laws VAT and Sales Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167731