https://www.taxtmi.com/caselaws?id=162667 Revisional power under section 22A is confined to correcting orders that are erroneous and prejudicial to the Revenue; it cannot be used merely to restore an unfavourable assessment or to increase turnover by adopting a different method for higher tax. A best judgment assessment must rest on material on record and bear a reasonable nexus to the available evidence, so an arbitrary multiplication of establishment expenses or reliance solely on compounding proceedings is unsustainable. On these principles, the revisional enhancement and the assessment method were held unsustainable, and the matter was remitted for fresh consideration in accordance with law. en-us Fri, 29 Sep 2006 00:00:00 +0530 Wed, 12 Mar 2014 14:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162667 Revisional power under section 22A is confined to correcting orders that are erroneous and prejudicial to the Revenue; it cannot be used merely to restore an unfavourable assessment or to increase turnover by adopting a different method for higher tax. A best judgment assessment must rest on material on record and bear a reasonable nexus to the available evidence, so an arbitrary multiplication of establishment expenses or reliance solely on compounding proceedings is unsustainable. On these principles, the revisional enhancement and the assessment method were held unsustainable, and the matter was remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 29 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162667