https://www.taxtmi.com/caselaws?id=771541 Revisional power under Section 10B is confined to testing the legality and propriety of the assessment order on the material available when that order was passed. A judgment delivered after the assessment is not part of the record existing on that date and cannot, by itself, furnish a valid foundation for revision. On that basis, initiation of proceedings under Section 10B solely because of a subsequent decision was impermissible, and the revisional and appellate orders could not stand. en-us Sat, 17 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771541 Revisional power under Section 10B is confined to testing the legality and propriety of the assessment order on the material available when that order was passed. A judgment delivered after the assessment is not part of the record existing on that date and cannot, by itself, furnish a valid foundation for revision. On that basis, initiation of proceedings under Section 10B solely because of a subsequent decision was impermissible, and the revisional and appellate orders could not stand. Case-Laws VAT / Sales Tax Sat, 17 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771541