https://www.taxtmi.com/caselaws?id=156373 An order declining to exercise suo motu revisional power, even with incidental observations on the assessment order, is not a substantive revisional order. The Tribunal's jurisdiction under section 20(3)(c) extends only to a final appellate or revisional order, and a mere refusal to invoke revision does not itself revise the assessment. Remarks made while considering whether to initiate suo motu action are only prima facie and do not alter the character of the order. The Tribunal therefore lacked jurisdiction to entertain revision against such an order, and the Revenue's challenge succeeded. en-us Fri, 16 Nov 1990 00:00:00 +0530 Wed, 18 Sep 2013 18:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156373 An order declining to exercise suo motu revisional power, even with incidental observations on the assessment order, is not a substantive revisional order. The Tribunal's jurisdiction under section 20(3)(c) extends only to a final appellate or revisional order, and a mere refusal to invoke revision does not itself revise the assessment. Remarks made while considering whether to initiate suo motu action are only prima facie and do not alter the character of the order. The Tribunal therefore lacked jurisdiction to entertain revision against such an order, and the Revenue's challenge succeeded. Case-Laws VAT and Sales Tax Fri, 16 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156373