https://www.taxtmi.com/caselaws?id=158329 An assessee may place relevant material before the Commissioner, but this does not create an enforceable right to revision. Section 21 authorises suo motu revision where the Commissioner, on examining information from any source, including the assessee, considers that the subordinate proceedings may be illegal or improper. The decisive point is that the Commissioner must act on his own motion, not at the instance of a party as of right. Accordingly, the filing of an application by the assessee does not exclude the case from section 21, and the Commissioner may lawfully proceed if the information justifies action. en-us Thu, 18 Jan 1996 00:00:00 +0530 Mon, 21 Oct 2013 14:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158329 An assessee may place relevant material before the Commissioner, but this does not create an enforceable right to revision. Section 21 authorises suo motu revision where the Commissioner, on examining information from any source, including the assessee, considers that the subordinate proceedings may be illegal or improper. The decisive point is that the Commissioner must act on his own motion, not at the instance of a party as of right. Accordingly, the filing of an application by the assessee does not exclude the case from section 21, and the Commissioner may lawfully proceed if the information justifies action. Case-Laws VAT and Sales Tax Thu, 18 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158329