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    <title>2021 (7) TMI 116 - KARNATAKA HIGH COURT</title>
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    <description>The revisional authority was found to have noted the assessee&#039;s written objections but failed to examine them in a meaningful manner before relying on an earlier precedent. Because the impugned revision order did not properly address the objections raised against the proposed revision, it was held unsuitable to stand on its existing reasoning. Without deciding the merits or the jurisdictional objections, the appropriate course was fresh reconsideration after dealing with the objections. The revision order was set aside and the matter remanded to the revisional authority for a fresh decision in accordance with law.</description>
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      <description>The revisional authority was found to have noted the assessee&#039;s written objections but failed to examine them in a meaningful manner before relying on an earlier precedent. Because the impugned revision order did not properly address the objections raised against the proposed revision, it was held unsuitable to stand on its existing reasoning. Without deciding the merits or the jurisdictional objections, the appropriate course was fresh reconsideration after dealing with the objections. The revision order was set aside and the matter remanded to the revisional authority for a fresh decision in accordance with law.</description>
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