https://www.taxtmi.com/caselaws?id=160268 A deemed assessment under section 11E(1) of the Bengal Finance (Sales Tax) Act, 1941 was not revisable under section 20(3)(a), because the inclusive explanation to "assessment" did not extend that far. However, an order passed under section 11E(2) dropping reopening proceedings was an "order" for section 20(3)(a) and could be revised suo motu. The show-cause notices were also held to be valid, since they merely proposed revision and did not pre-determine the merits. en-us Thu, 19 Nov 1998 00:00:00 +0530 Fri, 13 Dec 2013 17:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160268 A deemed assessment under section 11E(1) of the Bengal Finance (Sales Tax) Act, 1941 was not revisable under section 20(3)(a), because the inclusive explanation to "assessment" did not extend that far. However, an order passed under section 11E(2) dropping reopening proceedings was an "order" for section 20(3)(a) and could be revised suo motu. The show-cause notices were also held to be valid, since they merely proposed revision and did not pre-determine the merits. Case-Laws Income Tax Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160268