https://www.taxtmi.com/caselaws?id=169041 Revisional power to reopen an assessment cannot be exercised on generalized allegations alone; the authority must first call for the assessment record, identify a specific error causing prejudice to revenue, and give the assessee an effective opportunity of hearing. Where the revisional authority acted cursorily, failed to record material showing error and prejudice, and did not properly consider a request for short adjournment to answer the notice, the action disclosed lack of application of mind and breach of natural justice. On that basis, the revisional order was set aside. en-us Fri, 05 Sep 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169041 Revisional power to reopen an assessment cannot be exercised on generalized allegations alone; the authority must first call for the assessment record, identify a specific error causing prejudice to revenue, and give the assessee an effective opportunity of hearing. Where the revisional authority acted cursorily, failed to record material showing error and prejudice, and did not properly consider a request for short adjournment to answer the notice, the action disclosed lack of application of mind and breach of natural justice. On that basis, the revisional order was set aside. Case-Laws VAT and Sales Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169041