https://www.taxtmi.com/caselaws?id=153056 Revisional jurisdiction under section 20(3) cannot be used to assess escaped turnover where the statute specifically vests reassessment in the assessing authority under section 11A. The court held that revisional power is confined to correcting illegality, irregularity, or impropriety in an assessment order, while escaped turnover must be brought to tax only through the reassessment procedure and safeguards prescribed by that provision and the relevant rules. As the impugned action treated escaped turnover as a revisional matter, it exceeded jurisdiction and was held invalid. en-us Mon, 02 Feb 1981 00:00:00 +0530 Tue, 16 Jul 2013 17:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153056 Revisional jurisdiction under section 20(3) cannot be used to assess escaped turnover where the statute specifically vests reassessment in the assessing authority under section 11A. The court held that revisional power is confined to correcting illegality, irregularity, or impropriety in an assessment order, while escaped turnover must be brought to tax only through the reassessment procedure and safeguards prescribed by that provision and the relevant rules. As the impugned action treated escaped turnover as a revisional matter, it exceeded jurisdiction and was held invalid. Case-Laws VAT and Sales Tax Mon, 02 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153056