https://www.taxtmi.com/caselaws?id=152343 Section 32 revisional power was treated as independent of the assessment reopening power under section 16 and the rectification power under section 55. The availability of a wider reopening remedy to the assessing authority did not curtail the Deputy Commissioner's jurisdiction to revise an assessment where the order otherwise fell within section 32. The court held that the two provisions operated in distinct fields and that one remedy did not exclude recourse to the other. On that basis, revisional jurisdiction was validly exercised and the revision petition failed. en-us Thu, 22 Feb 1979 00:00:00 +0530 Sat, 29 Jun 2013 17:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152343 Section 32 revisional power was treated as independent of the assessment reopening power under section 16 and the rectification power under section 55. The availability of a wider reopening remedy to the assessing authority did not curtail the Deputy Commissioner's jurisdiction to revise an assessment where the order otherwise fell within section 32. The court held that the two provisions operated in distinct fields and that one remedy did not exclude recourse to the other. On that basis, revisional jurisdiction was validly exercised and the revision petition failed. Case-Laws VAT and Sales Tax Thu, 22 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152343