https://www.taxtmi.com/caselaws?id=161601 Section 20(1) revisional power was confined to orders of authorities subordinate to the Commissioner. Because the Additional Commissioner's order was passed before rule 44-A was amended to place that office within the subordination scheme, the Commissioner lacked jurisdiction to revise it. The later retrospective insertion of the definition of Additional Commissioner did not retrospectively create subordination for revision purposes. The revision was therefore without jurisdiction and illegal, and the assessee obtained relief. en-us Tue, 04 Feb 2003 00:00:00 +0530 Sat, 01 Feb 2014 16:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161601 Section 20(1) revisional power was confined to orders of authorities subordinate to the Commissioner. Because the Additional Commissioner's order was passed before rule 44-A was amended to place that office within the subordination scheme, the Commissioner lacked jurisdiction to revise it. The later retrospective insertion of the definition of Additional Commissioner did not retrospectively create subordination for revision purposes. The revision was therefore without jurisdiction and illegal, and the assessee obtained relief. Case-Laws VAT and Sales Tax Tue, 04 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161601