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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the revisional power under section 20 of the A.P. General Sales Tax Act could be invoked at the instance of the assessee and whether the Deputy Commissioner was competent to entertain such a revision.
Analysis: Section 20 confers revisional power on the Commissioner and certain subordinate officers to call for and examine the record of subordinate authorities for the purpose of testing legality, propriety, and regularity. The provision does not say that the power may be exercised only at the instance of the Revenue or only for enhancing tax. A revisional authority may act on information from any source, including material placed by the assessee, and may treat such a filing as information prompting suo motu consideration. The existence of a right of appeal under section 19 does not exclude resort to revision; it is a relevant circumstance for the authority to consider, but it does not bar invocation of revision by the assessee. The earlier view consistent with the Supreme Court and later decisions of the High Court was followed, and the contrary view was disapproved to that extent.
Conclusion: The assessee was entitled to bring material to the notice of the revisional authority, and the Deputy Commissioner had jurisdiction to consider and exercise revisional power at the instance of the assessee.
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