Tax Revision Orders Require Fair Notice and Opportunity to Respond; Cannot Change Grounds Arbitrarily. https://www.taxtmi.com/highlights?id=21543 Revision order - change of heart - a revision order can only be passed on the ground on which the assessee has been given reasonable opportunity of being heard, and as it is not open to Commissioner to set out one reason for revising the order but actually revise the order on some other ground. - AT en-us Wed, 28 Jan 2015 06:57:44 +0530 Wed, 28 Jan 2015 06:57:44 +0530 TaxTMI RSS Generator Tax Revision Orders Require Fair Notice and Opportunity to Respond; Cannot Change Grounds Arbitrarily. https://www.taxtmi.com/highlights?id=21543 Revision order - change of heart - a revision order can only be passed on the ground on which the assessee has been given reasonable opportunity of being heard, and as it is not open to Commissioner to set out one reason for revising the order but actually revise the order on some other ground. - AT Highlights Income Tax Wed, 28 Jan 2015 06:57:44 +0530 https://www.taxtmi.com/highlights?id=21543