https://www.taxtmi.com/caselaws?id=150108 A revisional authority exercising quasi-judicial power may initiate suo motu revision on the basis of an internal note or staff briefing, provided it independently applies its mind to the material before issuing notice; the Court therefore corrected the Tribunal's view that use of an office note could not amount to suo motu action. However, the authority must remain impartial throughout the revision process, and a pre-committed decision before considering the affected party's objections offends natural justice. The Court found that the Deputy Commissioner had prejudged the matter, disapproved that conduct, and the revision failed overall, although the Tribunal's factual finding on the turnover issue was left undisturbed. en-us Fri, 05 Feb 1971 00:00:00 +0530 Wed, 08 May 2013 18:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150108 A revisional authority exercising quasi-judicial power may initiate suo motu revision on the basis of an internal note or staff briefing, provided it independently applies its mind to the material before issuing notice; the Court therefore corrected the Tribunal's view that use of an office note could not amount to suo motu action. However, the authority must remain impartial throughout the revision process, and a pre-committed decision before considering the affected party's objections offends natural justice. The Court found that the Deputy Commissioner had prejudged the matter, disapproved that conduct, and the revision failed overall, although the Tribunal's factual finding on the turnover issue was left undisturbed. Case-Laws VAT and Sales Tax Fri, 05 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150108