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2009 (12) TMI 902 - GAUHATI HIGH COURTRectification of the assessment under section 37(1) of the AGST Act - whether there was mistake of factual nature apparent from the records of the case? Held that:- On examination of the show-cause notice dated September 11, 2003 issued by the Commissioner, the basis for alleging that the assessment order is erroneous and prejudicial to the interest of the Revenue is not discernible to the court. In the revisional order also, apart from making a bald assertion that the assessment order was erroneous and prejudicial to the interest of the Revenue, nothing is indicated as to the basis for reaching such conclusion by the revisional authority. Accordingly, having regard to the scope and ambit of the provisions of section 36 and also the decisions relied upon by the assessee, I am of the view that in the present case, the exercise of suo motu revisional power by the Joint Commissioner was not supported by law. W.P. allowed.
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