https://www.taxtmi.com/caselaws?id=151403 Revisional jurisdiction under section 32 could not be declined solely because the assessee had not filed an appeal against the assessment order. The court held that this was an irrelevant consideration, since revision is ordinarily invoked only where the assessment is not already in appeal. The Deputy Commissioner was therefore required to exercise discretion on relevant grounds and decide the revision according to law. The Tribunal's remand for fresh disposal was sustained, and the revision was dismissed. en-us Thu, 19 Aug 1976 00:00:00 +0530 Wed, 05 Jun 2013 15:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151403 Revisional jurisdiction under section 32 could not be declined solely because the assessee had not filed an appeal against the assessment order. The court held that this was an irrelevant consideration, since revision is ordinarily invoked only where the assessment is not already in appeal. The Deputy Commissioner was therefore required to exercise discretion on relevant grounds and decide the revision according to law. The Tribunal's remand for fresh disposal was sustained, and the revision was dismissed. Case-Laws VAT and Sales Tax Thu, 19 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151403