https://www.taxtmi.com/caselaws?id=465912 An order rejecting an assessee's objection under the Kar Vivad Samadhan Scheme was unsustainable because it gave no reasons and did not deal with the objection on merits. A statutory decision must disclose application of mind and support its conclusion with reasons; a bare statement that the Form 2A intimation was correct was insufficient. The HC set aside the rejection and remitted the matter for fresh consideration after affording the assessee a hearing, with directions to record reasons if the objection is again rejected. en-us Tue, 19 Jul 2005 00:00:00 +0530 Thu, 15 Jan 2026 12:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465912 An order rejecting an assessee's objection under the Kar Vivad Samadhan Scheme was unsustainable because it gave no reasons and did not deal with the objection on merits. A statutory decision must disclose application of mind and support its conclusion with reasons; a bare statement that the Form 2A intimation was correct was insufficient. The HC set aside the rejection and remitted the matter for fresh consideration after affording the assessee a hearing, with directions to record reasons if the objection is again rejected. Case-Laws Income Tax Tue, 19 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465912