TaxTMI 
TaxTMI 
1991 (1) TMI 430
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....assessee eventually went before the Appellate Tribunal. The Appellate Tribunal remanded the matter back to the assessing officer for fresh disposal. After remand, a fresh assessment order was made. The assessee however preferred an appeal. The Appellate Assistant Commissioner took the view that the assessee had established with reference to records and documents that despatches to Bombay were not with reference to the indents of the Canteen Stores Department at Bombay and that despatches were made periodically to replenish the stock at Bombay depot and that from such stocks sales were effected to canteen stores at Bombay which had no nexus with despatches made from Madras factory. The Appellate Assistant Commissioner has thus found that th....
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....on 12, section 12-A, section 14, section 15, sub-sections (1) and (2) of section 16, section 18, sub-section (2) of section 22, section 23 or section 27, other than an order passed by an Assistant Commissioner (Assessment) and before the Deputy Commissioner in the case of an order passed by the Assistant Commissioner (Assessment) as in section 31-A and before the Appellate Tribunal under section 36 of the Act. Besides the appeals, certain special power has been given to the Deputy Commissioner akin to the power of revision under section 32 of the Act and a provision has been made for revision by the Deputy Commissioner in certain cases in section 33 of the Act. Similarly, some special powers are vested in the Joint Commissioner of Commercia....
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....mmercial Taxes) to call for and examine on its own motion an order passed by one of the authorities referred to therein and after making such enquiries or causing such enquiries to be made to pass such order thereon as it thought fit. But this power was/ is not intended to be exercised in a routine or casual manner but only on special occasions. Otherwise, there would/shall always be a chance of the suo motu power of revision being used to defeat the course of proceedings in appeal and in revision." Thereafter, we quoted and expressed agreement with the observations of a Bench of this Court in Avon Plastics v. State of Tamil Nadu [1982] 49 STC 268 which are as follows: "Unless it is found in any particular case that this discretion was wr....
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.... bad, there shall be a complete denial of a forum of appeal or revision to the assessee to question the validity of the assessment order on facts and in law. Unless such an opportunity is afforded to the assessee, it would be unjust and unfair to deny to the assessee such opportunity before the revisional authority, in the absence of a hearing on merits would be a case in which the assessing authority order shall be final and conclusive. In the instant case, when objections of the assessee were taken into consideration they were somehow confined to the objections to the revision of the Appellate Assistant Commissioner's order. Objections which were raised and were available against the assessment order, it seems, found no valid consideratio....