https://www.taxtmi.com/caselaws?id=68882 An order refusing suo motu relief was held not appealable because it did not place the assessee in a worse position than the original assessment, so the statutory right of appeal was not enlarged by a request to reopen the assessment on a different basis. The Tribunal also stated that once the assessment order had already been carried in appeal, the Deputy Commissioner had no jurisdiction to exercise suo motu revisional power over that same order, as the statutory bar applied to the entire assessment order and not to isolated issues within it. The merits were not examined and relief was refused on jurisdictional grounds. en-us Sat, 03 Apr 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68882 An order refusing suo motu relief was held not appealable because it did not place the assessee in a worse position than the original assessment, so the statutory right of appeal was not enlarged by a request to reopen the assessment on a different basis. The Tribunal also stated that once the assessment order had already been carried in appeal, the Deputy Commissioner had no jurisdiction to exercise suo motu revisional power over that same order, as the statutory bar applied to the entire assessment order and not to isolated issues within it. The merits were not examined and relief was refused on jurisdictional grounds. Case-Laws Income Tax Sat, 03 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68882