https://www.taxtmi.com/caselaws?id=105520 Section 22-A of the Karnataka Sales Tax Act confers broad revisional power to examine any order or proceeding and pass appropriate consequential orders, including enhancement or modification of assessment. The Supreme Court held that failure by the assessing authority to levy penalty may itself constitute an error prejudicial to Revenue, and the revisional authority is not confined to correcting only matters expressly recorded in the assessment order. After notice and hearing, it may levy penalty for the first time in revision where the circumstances justify such action. The absence of a separate penalty order at assessment therefore does not bar revisional jurisdiction. en-us Thu, 31 Mar 2005 00:00:00 +0530 Mon, 02 Sep 2013 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105520 Section 22-A of the Karnataka Sales Tax Act confers broad revisional power to examine any order or proceeding and pass appropriate consequential orders, including enhancement or modification of assessment. The Supreme Court held that failure by the assessing authority to levy penalty may itself constitute an error prejudicial to Revenue, and the revisional authority is not confined to correcting only matters expressly recorded in the assessment order. After notice and hearing, it may levy penalty for the first time in revision where the circumstances justify such action. The absence of a separate penalty order at assessment therefore does not bar revisional jurisdiction. Case-Laws VAT and Sales Tax Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105520