1999 (11) TMI 835

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..... at on active application of mind to the facts of the case, the said authority decided not to initiate revision and in fact communicated the said decision to the assessing officer. The competent authority having thus felt that it is not a fit case for revision and also communicated the decision to the assessing officer, cannot initiate revision proceedings once again on a change of opinion. The mer .....

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..... ga Binny Rice Mill v. State of Andhra Pradesh [1999] 112 STC 77; (1998) 27 APSTJ 61 has no application for the reason that it is clear from what is extracted at page 84 of STC; 69 of APSTJ that there was nothing to suggest that the revisional authority took any decision on a review of the case. Moreover, there was no communication to the assessing authority communicating the decision dropping the .....

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