https://www.taxtmi.com/caselaws?id=175888 A revised assessment order was found unsustainable because the revisional authority rejected the assessee's objections without giving reasons. The Court reiterated that an authority exercising statutory power must record reasons, since a non-speaking order impairs the assessee's effective appellate remedy. It also held that where reliance is placed on third-party records, copies of those materials must be furnished to enable a meaningful reply. On these grounds, the revised assessment was set aside, with liberty to pass a fresh order after considering the objections and supplying any third-party records relied upon. en-us Tue, 05 Sep 2006 00:00:00 +0530 Tue, 08 Dec 2015 12:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175888 A revised assessment order was found unsustainable because the revisional authority rejected the assessee's objections without giving reasons. The Court reiterated that an authority exercising statutory power must record reasons, since a non-speaking order impairs the assessee's effective appellate remedy. It also held that where reliance is placed on third-party records, copies of those materials must be furnished to enable a meaningful reply. On these grounds, the revised assessment was set aside, with liberty to pass a fresh order after considering the objections and supplying any third-party records relied upon. Case-Laws VAT and Sales Tax Tue, 05 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175888