Unsupported turnover fixation in assessment led to setting aside revisional and assessment orders, with remand for fresh disposal.

Revisional powers were considered in relation to assessment orders fixing turnover without any supporting basis or material. The assessment record indicated that opportunities had been given, but the turnover determined for the relevant years was not backed by evidence, making the assessments improper and irregular. The appellant's difficulty in filing returns and maintaining accounts because of civil litigation and attachment of property and shop was also relevant to the propriety of the orders. The revisional authority's refusal to exercise suo motu revisional power was therefore found unjustified, and the assessment orders and revisional order were set aside with remand for fresh disposal according to law.

---

---

Issues: Whether the revisional authority was justified in dismissing the appellant's applications for exercise of suo motu revisional powers and in sustaining the assessment orders fixing turnover without basis or material.

Analysis: The assessment records showed that opportunities had been given, but the turnover fixed for the relevant years was not supported by any basis or material. In the absence of material for fixation of turnover, the assessment orders could not be treated as proper or regular. The appellant's difficulty in producing returns and accounts due to civil litigation and attachment of property and shop was also taken into account in assessing the propriety of the orders.

Conclusion: The revisional authority was not justified in dismissing the applications. The assessment orders and the revisional order were set aside and the matters were remanded to the assessing authority for fresh disposal according to law.

---