https://www.taxtmi.com/caselaws?id=8823 A statutory revisional power vested in a public authority is not limited to suo motu exercise merely because the provision does not expressly refer to applications. The same power may be invoked at the instance of an aggrieved assessee unless the statute clearly excludes that route. The earlier view rejecting revision solely on the ground that it could not be triggered by application was legally incorrect, and a perfunctory, unreasoned disposal was also deficient because the merits were not properly examined. The matter therefore required fresh consideration and disposal in accordance with law. en-us Tue, 12 Sep 1972 00:00:00 +0530 Wed, 15 May 2013 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8823 A statutory revisional power vested in a public authority is not limited to suo motu exercise merely because the provision does not expressly refer to applications. The same power may be invoked at the instance of an aggrieved assessee unless the statute clearly excludes that route. The earlier view rejecting revision solely on the ground that it could not be triggered by application was legally incorrect, and a perfunctory, unreasoned disposal was also deficient because the merits were not properly examined. The matter therefore required fresh consideration and disposal in accordance with law. Case-Laws Income Tax Tue, 12 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8823