https://www.taxtmi.com/caselaws?id=162420 The High Court held that the Deputy Commissioner lacked jurisdiction under section 10-B of the U.P. Sales Tax Act, 1948 to revise an assessment order based on subsequent materials not on record at the time of the original assessment. The Court emphasized that the revising authority must confine itself to the material available on record of the assessing authority and cannot consider any material not on record. The revision was partially upheld, setting aside additions made based on subsequent information, and clarified the limitations of the revising authority under section 10-B. en-us Fri, 02 May 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162420 The High Court held that the Deputy Commissioner lacked jurisdiction under section 10-B of the U.P. Sales Tax Act, 1948 to revise an assessment order based on subsequent materials not on record at the time of the original assessment. The Court emphasized that the revising authority must confine itself to the material available on record of the assessing authority and cannot consider any material not on record. The revision was partially upheld, setting aside additions made based on subsequent information, and clarified the limitations of the revising authority under section 10-B. Case-Laws VAT and Sales Tax Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162420