https://www.taxtmi.com/caselaws?id=22612 A revisional authority should not ordinarily use suo motu jurisdiction to revisit an assessing officer's acceptance of cause shown for recalling a best judgment assessment. Where the assessee produced a medical certificate and the assessing officer accepted the explanation, cancelled the best judgment assessment, and permitted a return to be filed, the later assessment on that return was not shown to be defective. In these circumstances, reappreciating the sufficiency of the explanation and restoring the original assessment was improper. The legal principle is that revision is not meant to substitute the Commissioner's view for the assessing officer's discretionary acceptance of cause, unless intervention is needed to correct a clear legal irregularity. en-us Thu, 01 Nov 1990 00:00:00 +0530 Fri, 11 Dec 2009 13:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22612 A revisional authority should not ordinarily use suo motu jurisdiction to revisit an assessing officer's acceptance of cause shown for recalling a best judgment assessment. Where the assessee produced a medical certificate and the assessing officer accepted the explanation, cancelled the best judgment assessment, and permitted a return to be filed, the later assessment on that return was not shown to be defective. In these circumstances, reappreciating the sufficiency of the explanation and restoring the original assessment was improper. The legal principle is that revision is not meant to substitute the Commissioner's view for the assessing officer's discretionary acceptance of cause, unless intervention is needed to correct a clear legal irregularity. Case-Laws Income Tax Thu, 01 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22612