https://www.taxtmi.com/caselaws?id=149893 A revisional authority may use its suo motu power to set aside an appellate order confirming an ex parte assessment where the remedies are distinct but connected and effective relief would otherwise be incomplete. The appellate order remains open to revisional scrutiny even if no separate revision was filed against it, and reopening the assessment on merits can justify cancelling the connected appellate order as well. A challenge that the assessment record was not separately called for cannot succeed when that objection was not raised before the authority and the record does not show any jurisdictional defect. The reference was rejected and the revisional order sustained. en-us Wed, 21 Oct 1970 00:00:00 +0530 Sat, 04 May 2013 18:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149893 A revisional authority may use its suo motu power to set aside an appellate order confirming an ex parte assessment where the remedies are distinct but connected and effective relief would otherwise be incomplete. The appellate order remains open to revisional scrutiny even if no separate revision was filed against it, and reopening the assessment on merits can justify cancelling the connected appellate order as well. A challenge that the assessment record was not separately called for cannot succeed when that objection was not raised before the authority and the record does not show any jurisdictional defect. The reference was rejected and the revisional order sustained. Case-Laws VAT and Sales Tax Wed, 21 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149893