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    <title>2023 (11) TMI 2 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Andhra Pradesh High Court held that a revisional order was vitiated where the authority failed to give an effective hearing on written objections and did not deal with the objection that part of the revised period lacked any underlying assessment. It also held that writ jurisdiction was available despite an alternative appellate remedy because the challenge raised breach of natural justice and a jurisdictional defect. The Court treated revision over a period without an assessment order as a serious jurisdictional objection, set aside the revisional order, and remitted the matter for fresh consideration after a meaningful hearing.</description>
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    <pubDate>Wed, 13 Sep 2023 00:00:00 +0530</pubDate>
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      <description>The Andhra Pradesh High Court held that a revisional order was vitiated where the authority failed to give an effective hearing on written objections and did not deal with the objection that part of the revised period lacked any underlying assessment. It also held that writ jurisdiction was available despite an alternative appellate remedy because the challenge raised breach of natural justice and a jurisdictional defect. The Court treated revision over a period without an assessment order as a serious jurisdictional objection, set aside the revisional order, and remitted the matter for fresh consideration after a meaningful hearing.</description>
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      <pubDate>Wed, 13 Sep 2023 00:00:00 +0530</pubDate>
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