https://www.taxtmi.com/caselaws?id=160447 The court found that the revisional authority exceeded its jurisdiction by effectively reassessing the case and prejudging the issue, which was beyond its powers under section 22A. The show cause notice issued was defective as it indicated a predetermined outcome, undermining the purpose of providing the assessee with an opportunity to respond. The court clarified that the revisional authority cannot redo assessments but can only direct reassessment if necessary. Consequently, the revisional order was set aside, cases remanded for fresh assessment orders, and the defective show cause notice was quashed. Appeals were allowed with no costs. en-us Fri, 30 Mar 2001 00:00:00 +0530 Wed, 18 Dec 2013 14:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160447 The court found that the revisional authority exceeded its jurisdiction by effectively reassessing the case and prejudging the issue, which was beyond its powers under section 22A. The show cause notice issued was defective as it indicated a predetermined outcome, undermining the purpose of providing the assessee with an opportunity to respond. The court clarified that the revisional authority cannot redo assessments but can only direct reassessment if necessary. Consequently, the revisional order was set aside, cases remanded for fresh assessment orders, and the defective show cause notice was quashed. Appeals were allowed with no costs. Case-Laws VAT and Sales Tax Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160447