https://www.taxtmi.com/caselaws?id=155884 Revisional power under section 22-A(1) of the Karnataka Sales Tax Act is attracted when an assessment is both erroneous and prejudicial to the Revenue. An assessment made by an officer lacking pecuniary jurisdiction under the jurisdictional allocation in section 3-B is without jurisdiction, and that defect goes to the root of the assessment. Such an order is liable to correction in revision, and the possibility that the assessee may later challenge the assessment or seek refund is sufficient prejudice to sustain revisional action. The revisional order setting aside the defective assessment and remitting the matter for fresh assessment was upheld. en-us Thu, 25 Aug 1988 00:00:00 +0530 Mon, 09 Sep 2013 18:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155884 Revisional power under section 22-A(1) of the Karnataka Sales Tax Act is attracted when an assessment is both erroneous and prejudicial to the Revenue. An assessment made by an officer lacking pecuniary jurisdiction under the jurisdictional allocation in section 3-B is without jurisdiction, and that defect goes to the root of the assessment. Such an order is liable to correction in revision, and the possibility that the assessee may later challenge the assessment or seek refund is sufficient prejudice to sustain revisional action. The revisional order setting aside the defective assessment and remitting the matter for fresh assessment was upheld. Case-Laws VAT and Sales Tax Thu, 25 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155884