https://www.taxtmi.com/caselaws?id=26113 A revisional order under section 264 of the Income-tax Act was held unsustainable where the authority failed to consider the assessee's specific objections on supervision of construction, electrical and sanitary fittings, and the rate adopted for mosaic flooring. The authority instead proceeded on its own estimate and enhanced the construction cost without any departmental appeal seeking such enhancement, which showed non-application of mind to the issues actually urged. The order was quashed and the matter was remitted for fresh disposal after hearing the parties in accordance with law. en-us Thu, 21 Feb 1985 00:00:00 +0530 Tue, 02 Feb 2010 18:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26113 A revisional order under section 264 of the Income-tax Act was held unsustainable where the authority failed to consider the assessee's specific objections on supervision of construction, electrical and sanitary fittings, and the rate adopted for mosaic flooring. The authority instead proceeded on its own estimate and enhanced the construction cost without any departmental appeal seeking such enhancement, which showed non-application of mind to the issues actually urged. The order was quashed and the matter was remitted for fresh disposal after hearing the parties in accordance with law. Case-Laws Income Tax Thu, 21 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26113