https://www.taxtmi.com/caselaws?id=100554 Revisional power under section 15(1)(i) was held distinct from the power to assess escaped turnover under rule 33. The Supreme Court stated that revision permits the Deputy Commissioner to examine the legality or propriety of a subordinate assessment and correct illegality, impropriety, or irregularity on the record, while rule 33 applies only where turnover has escaped assessment. Because the disputed turnover was already before the assessing authority and the issue was the lawfulness of the exemption granted, the matter fell within revision rather than escaped assessment. The Deputy Commissioner was therefore competent to act under section 15(1)(i), and the limitation under rule 33 did not apply. en-us Tue, 18 Feb 1969 00:00:00 +0530 Fri, 24 Apr 2020 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100554 Revisional power under section 15(1)(i) was held distinct from the power to assess escaped turnover under rule 33. The Supreme Court stated that revision permits the Deputy Commissioner to examine the legality or propriety of a subordinate assessment and correct illegality, impropriety, or irregularity on the record, while rule 33 applies only where turnover has escaped assessment. Because the disputed turnover was already before the assessing authority and the issue was the lawfulness of the exemption granted, the matter fell within revision rather than escaped assessment. The Deputy Commissioner was therefore competent to act under section 15(1)(i), and the limitation under rule 33 did not apply. Case-Laws VAT and Sales Tax Tue, 18 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100554