https://www.taxtmi.com/caselaws?id=159455 Revisional interference with a reasoned appellate finding on alleged suppression of sales turnover is confined to cases of demonstrable perversity, illegality, disregard of relevant material, or patent misconstruction of evidence. Where the Appellate Assistant Commissioner has examined slips, accepted the assessee's explanation on facts, and recorded cogent reasons that they do not show undisclosed sales, the Joint Commissioner cannot invoke suo motu revision merely to substitute a different view. The revisional power is narrower than appellate power and must be exercised judicially. On that principle, the restoration of the reassessment and the related addition were set aside in favour of the assessee. en-us Wed, 29 Jul 1992 00:00:00 +0530 Mon, 25 Nov 2013 17:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159455 Revisional interference with a reasoned appellate finding on alleged suppression of sales turnover is confined to cases of demonstrable perversity, illegality, disregard of relevant material, or patent misconstruction of evidence. Where the Appellate Assistant Commissioner has examined slips, accepted the assessee's explanation on facts, and recorded cogent reasons that they do not show undisclosed sales, the Joint Commissioner cannot invoke suo motu revision merely to substitute a different view. The revisional power is narrower than appellate power and must be exercised judicially. On that principle, the restoration of the reassessment and the related addition were set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 29 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159455