https://www.taxtmi.com/caselaws?id=418289 Where an assessment is remitted for fresh consideration, the authority must address the assessee's existing objections on record and pass a reasoned speaking order; failing to do so renders the order vulnerable to judicial review. The Madras High Court found that the revised assessment merely noted absence of a further reply to the later notice, without dealing with the earlier defence material already on file. The impugned order was therefore quashed and the matter remitted for fresh consideration, with one final opportunity to respond and a fresh reasoned decision to be passed in accordance with law. en-us Fri, 12 Nov 2021 00:00:00 +0530 Sat, 12 Feb 2022 20:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418289 Where an assessment is remitted for fresh consideration, the authority must address the assessee's existing objections on record and pass a reasoned speaking order; failing to do so renders the order vulnerable to judicial review. The Madras High Court found that the revised assessment merely noted absence of a further reply to the later notice, without dealing with the earlier defence material already on file. The impugned order was therefore quashed and the matter remitted for fresh consideration, with one final opportunity to respond and a fresh reasoned decision to be passed in accordance with law. Case-Laws VAT and Sales Tax Fri, 12 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418289