TaxTMI 
TaxTMI 
2016 (8) TMI 24
X X X X Extracts X X X X
X X X X Extracts X X X X
.... manufacture of steel casting was subjected to assessment proceedings and the order of assessment came to be made on 5.12.1996. The Deputy Commissioner proceeded to assume jurisdiction by issuing a show cause notice calling upon the revisionist to explain why the order of assessment be not revised. It becomes relevant to note here that Section 10-B of the Act confers powers upon the Commissioner or any other officer not below the rank of Joint Commissioner to call for and examine the record relating to any order passed by an authority subordinate to him for the purposes of satisfying himself as to the legality or propriety of such order. This clearly indicates that it is a revisional power which stands conferred upon the Deputy Commissioner....
X X X X Extracts X X X X
X X X X Extracts X X X X
....367;त पूर्व शर्त की कर्निर्धारन अधिकारी कि आदेश उपलब्ध तथ्यों के आधार पर अवैधानिक एवं अनुचित है जैसा कई निष्कर्ष न ता प्रारंभिक स्&#....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ं की परिधि के बहार है- निसंदेह डि0कमि0 कार्यपालक ने अपना निष्कर्ष निकलने में एक असमर्थता यहाँ व्यक्त की है कि उसके सामने व्यापारी &#....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ording that no circumstances existed or warranted exercise of powers under Section 10-B, it yet proceeded to remand the matter to the Deputy Commissioner giving him an opportunity to revisit the entire matter and enquire whether the order of the assessing authority was legal or proper. The course of action so adopted by the Tribunal in the opinion of the Court was clearly misconceived. It becomes relevant to note that the revisional authority is conferred with the power to call for and examine the records relating to any order passed by an officer subordinate to him for the purpose of satisfying himself as to the legality or propriety of such order. The revisional power therefore has to be obviously exercised on the basis of material which....