https://www.taxtmi.com/caselaws?id=180642 Section 9C revision under the A. P. Entertainments Tax Act, 1939 is confined to the authority expressly empowered by statute, so an internal administrative allocation cannot confer revisional jurisdiction on an Additional Commissioner. The document also notes that an assessment made without supplying the material relied upon, and without meaningful consideration of the assessee's objections, violates reasonable opportunity. In that situation, an appellate remand for fresh consideration is not irregular merely because it restores the matter for reconsideration, and it should not be disturbed in suo motu revision. en-us Tue, 10 Feb 2015 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180642 Section 9C revision under the A. P. Entertainments Tax Act, 1939 is confined to the authority expressly empowered by statute, so an internal administrative allocation cannot confer revisional jurisdiction on an Additional Commissioner. The document also notes that an assessment made without supplying the material relied upon, and without meaningful consideration of the assessee's objections, violates reasonable opportunity. In that situation, an appellate remand for fresh consideration is not irregular merely because it restores the matter for reconsideration, and it should not be disturbed in suo motu revision. Case-Laws VAT and Sales Tax Tue, 10 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180642