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2017 (11) TMI 1316 - TELANGANA AND ANDHRA PRADESH HIGH COURTPrinciples of natural justice - jurisdiction under Section 32(2) of the Act - revisional powers of Commissioner - Held that: - the revisional power can be exercised by the competent authority in order to examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him, under the provisions of the Act - It is evident from the impugned order that respondent No.1 has exercised her revisional power with reference to the final assessment proceedings dated 29-3-2014, which, as noted hereinbefore was set-aside by this Court in the Writ Petition and consequently it was no longer in existence when she has passed the impugned order in purported exercise of her revisional power. Respondent No.1 being a functionary occupying a reasonably high position and exercising her quasi-judicial power is expected to be vigilant and responsible while dealing with the rights of the assessees. We are not able to appreciate the callous and casual and negligent manner in which respondent No.1 has initiated the proceedings and passed the impugned order disregarding the fact of the assessment under revision not being in existence, as brought out by the petitioner in its objections filed before her. Impugned order is without jurisdiction and is quashed - petition allowed - decided in favor of petitioner.
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