https://www.taxtmi.com/caselaws?id=151049 A suo motu revisional notice under section 20(3) of the Delhi Sales Tax Act is not governed by the limitation applicable to revision applications under rule 66(2), because that rule applies only when revision is sought by a party and not when the Commissioner acts on his own motion. Reassessment under section 11A requires definite post-assessment external information showing escaped turnover; it cannot rest on a mere reappraisal of material already on record. On this reasoning, the notice was treated as a valid revisional notice and not as a time-barred reassessment notice. en-us Mon, 31 Mar 1975 00:00:00 +0530 Mon, 27 May 2013 18:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151049 A suo motu revisional notice under section 20(3) of the Delhi Sales Tax Act is not governed by the limitation applicable to revision applications under rule 66(2), because that rule applies only when revision is sought by a party and not when the Commissioner acts on his own motion. Reassessment under section 11A requires definite post-assessment external information showing escaped turnover; it cannot rest on a mere reappraisal of material already on record. On this reasoning, the notice was treated as a valid revisional notice and not as a time-barred reassessment notice. Case-Laws VAT and Sales Tax Mon, 31 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151049