https://www.taxtmi.com/caselaws?id=149990 A revisional power confined to examining the "legality or propriety" of an order was held wide enough to permit interference with an erroneous factual finding recorded by an appellate authority on the material before it. The Commissioner could therefore reappraise the record and reverse the factual conclusion where it was wrong. The question was answered in favour of the Revenue and against the assessee. en-us Tue, 10 Nov 1970 00:00:00 +0530 Tue, 07 May 2013 15:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149990 A revisional power confined to examining the "legality or propriety" of an order was held wide enough to permit interference with an erroneous factual finding recorded by an appellate authority on the material before it. The Commissioner could therefore reappraise the record and reverse the factual conclusion where it was wrong. The question was answered in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Tue, 10 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149990