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    <description>A reassessment order was held unsustainable where, after a remand requiring reconsideration on the factual record and a speaking order, the assessing authority merely recorded the assessee&#039;s submissions and confirmed the proposal without dealing with the objections or giving reasoned findings. The High Court noted that such an order fails the requirement of reasoned adjudication and cannot stand. The matter was remitted for fresh consideration, and the limitation plea was left open for decision by the authority on remand.</description>
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      <description>A reassessment order was held unsustainable where, after a remand requiring reconsideration on the factual record and a speaking order, the assessing authority merely recorded the assessee&#039;s submissions and confirmed the proposal without dealing with the objections or giving reasoned findings. The High Court noted that such an order fails the requirement of reasoned adjudication and cannot stand. The matter was remitted for fresh consideration, and the limitation plea was left open for decision by the authority on remand.</description>
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