https://www.taxtmi.com/caselaws?id=57671 Revisional powers were considered in relation to assessment orders fixing turnover without any supporting basis or material. The assessment record indicated that opportunities had been given, but the turnover determined for the relevant years was not backed by evidence, making the assessments improper and irregular. The appellant's difficulty in filing returns and maintaining accounts because of civil litigation and attachment of property and shop was also relevant to the propriety of the orders. The revisional authority's refusal to exercise suo motu revisional power was therefore found unjustified, and the assessment orders and revisional order were set aside with remand for fresh disposal according to law. en-us Mon, 14 Nov 1977 00:00:00 +0530 Sat, 11 Dec 2010 14:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57671 Revisional powers were considered in relation to assessment orders fixing turnover without any supporting basis or material. The assessment record indicated that opportunities had been given, but the turnover determined for the relevant years was not backed by evidence, making the assessments improper and irregular. The appellant's difficulty in filing returns and maintaining accounts because of civil litigation and attachment of property and shop was also relevant to the propriety of the orders. The revisional authority's refusal to exercise suo motu revisional power was therefore found unjustified, and the assessment orders and revisional order were set aside with remand for fresh disposal according to law. Case-Laws Income Tax Mon, 14 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57671