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    <description>Where a proposed revision of assessment arose from departmental verification, the dispute at that stage was confined to consideration of the petitioner&#039;s detailed representation rather than final adjudication on assessment merits. The HC treated the request for reconsideration as warranting fresh examination and an opportunity of personal hearing before any further order was passed. The respondent was therefore directed to consider the representation dated 08.02.2021 and pass appropriate orders after granting a personal hearing.</description>
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      <description>Where a proposed revision of assessment arose from departmental verification, the dispute at that stage was confined to consideration of the petitioner&#039;s detailed representation rather than final adjudication on assessment merits. The HC treated the request for reconsideration as warranting fresh examination and an opportunity of personal hearing before any further order was passed. The respondent was therefore directed to consider the representation dated 08.02.2021 and pass appropriate orders after granting a personal hearing.</description>
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