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    <title>2012 (9) TMI 1208 - TELANGANA HIGH COURT</title>
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    <description>Assessment orders must deal with the objections raised in reply to a show-cause notice and must record reasons. Where an order merely states that the contentions are not tenable, without any discussion or analysis, it reflects non-application of mind and is vulnerable as unreasoned and perverse. Such perfunctory disposal cannot withstand judicial scrutiny and may be set aside, with liberty to pass fresh orders after properly considering the objections.</description>
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      <description>Assessment orders must deal with the objections raised in reply to a show-cause notice and must record reasons. Where an order merely states that the contentions are not tenable, without any discussion or analysis, it reflects non-application of mind and is vulnerable as unreasoned and perverse. Such perfunctory disposal cannot withstand judicial scrutiny and may be set aside, with liberty to pass fresh orders after properly considering the objections.</description>
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