Nil assessment orders not communicating tax liability may still be revised where no appeal lies and no grievance arises.

A nil assessment order that neither computed turnover nor determined tax was not an appealable order, because it created no grievance for the assessee and no objection could be raised against it. Non-service of the order did not invalidate it, and the absence of communication did not bar revisional action under section 32 of Act 1 of 1959. The Deputy Commissioner's revisional jurisdiction therefore remained available, and the order could validly be reviewed.

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Issues: Whether an order recording the net turnover, tax due and balance as nil, and which was not communicated to the assessee, could be treated as an appealable order so as to bar the Deputy Commissioner from exercising revisional jurisdiction under section 32 of Act 1 of 1959.

Analysis: The order of nil assessment did not compute the turnover or determine tax, and it raised no grievance capable of being agitated by the assessee. Failure to serve notice of such an order did not invalidate it, and no appeal lay against it under section 31. Since the order was not one against which objection could be taken, the absence of communication did not prevent revision under section 32.

Conclusion: The Deputy Commissioner's revisional jurisdiction was not barred, and the High Court erred in holding otherwise. The order of nil assessment could validly be reviewed.

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