TaxTMI 
TaxTMI 
2025 (3) TMI 1531
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....is an assessee under the rolls of the Department of Commercial Taxes, Mattanchery. The assessing authority (Commercial Tax Officer-Works Contract), Office of the Deputy Commissioner, Department of Commercial Taxes, Mattanchery, passed an assessment order dated 30.8.2017, Annexure-A. Aggrieved by the order of assessment, the assessee preferred an appeal before the Assistant Commissioner (Appeals), who vide order dated 23.3.2018, Annexure-B, allowed the appeal and directed the assessing authority to modify the assessment in terms of the directions contained therein. In pursuance of the direction of the appellate authority, the assessing authority by Annexure-C order dated 29.3.2019 modified the assessment order. While so, on 18.2.2021, the Jo....
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....rm 20E by the revision petitioner herein as revealed from the assessment orders?" 3. Heard Smt. K. Krishna, the learned counsel appearing for the revision petitioner, and Sri.V.K.Shamsudheen, the learned Senior Government Pleader, appearing on behalf of the State. 4. The learned counsel appearing for the revision petitioner/assessee submitted that the Joint Commissioner had cancelled the modified order of assessment on an erroneous assumption that the revision petitioner/assessee had sought exemption on the basis of Form-20E. A perusal of the order of the appellate authority shows that the assessee had never sought for any exemption under Form-20E and, therefore, the revisional authority could not have exercised the power of suo motu ....
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....ded shall be deemed to be prejudicial to the interest of the revenue where the tax or other amount assessed or demanded is lower than what is actually due, either due to escapement of turnover or for any other reason. (2) The Joint Commissioner of State Tax shall not pass any order under sub- section (1), if (a) the time for appeal against the order has not expired; (b) the order has been made the subject matter of an appeal to the Appellate Authority or the Appellate Tribunal or of a revision in the High Court; or (c) more than four years have expired from the year in which the order referred to therein was passed. (3) Notwithstanding anything contained in subsection (2), the Joint Commissioner ....
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....ne so, we are of the view that as against the consequential order passed by the assessing authority, the Joint Commissioner could not have exercised the suo motu power of revision. Though it is asserted on behalf of the Revenue that the Joint Commissioner was justified in exercising the power of suo motu revision because the assessing authority had exceeded in granting the exemption while passing a modified order of assessment, we are afraid that the said contention cannot be sustained for the reasons stated above. 8. We further note that while exercising the power of suo motu revision and cancelling the modified order of assessment, the Joint Commissioner had directed the assessing authority to redo the assessment and pass fresh orders.....