https://www.taxtmi.com/caselaws?id=128667 Section 11-A governs reassessment by the Assessing Authority on discovery of under-assessment or escaped assessment, but it does not control the Commissioner's revisional jurisdiction under section 21(1). The Commissioner's revision power is limited to examining the legality or propriety of completed or pending proceedings before the Assessing Authority or Appellate Authority, and is not a power of reassessment. A notice issued to initiate revision is only a notice of motion under section 21, not a notice for assessment or reassessment, so the limitation and procedural requirements of section 11-A do not apply. en-us Tue, 17 Jul 1962 00:00:00 +0530 Wed, 10 Apr 2013 10:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128667 Section 11-A governs reassessment by the Assessing Authority on discovery of under-assessment or escaped assessment, but it does not control the Commissioner's revisional jurisdiction under section 21(1). The Commissioner's revision power is limited to examining the legality or propriety of completed or pending proceedings before the Assessing Authority or Appellate Authority, and is not a power of reassessment. A notice issued to initiate revision is only a notice of motion under section 21, not a notice for assessment or reassessment, so the limitation and procedural requirements of section 11-A do not apply. Case-Laws VAT and Sales Tax Tue, 17 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128667