TMI Blog2005 (12) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ffers from any jurisdictional errors? The question is, whether the impugned show cause notice suffers from any inherent lack of jurisdiction? The appellants-writ petitioners challenged the said impugned show cause notice issued by the revisional authority on the ground that the order passed by the assessing authority is not revisable by the revisional authority in purported exercise of the revisional power, since the said order is an order giving effect to the order passed by the Appellate Deputy Commissioner, in the appeals preferred by the writ appellate-petitioners. According to the appellants, the order of assessment and the consequential direction issued by the Appellate Deputy Commissioner has attained its finality, since it has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... errors committed by the assessing authority in the matter of appreciation of contention raised by the appellants-writ petitioners and its failure to analyse and apply the decisions, on which the reliance has been placed, came to the conclusion to set aside the order passed by the assessing authority and remitted the matter for fresh consideration in accordance with law and in the light of the decisions referred to in the order. It is not an order where directions have been issued to the assessing authority merely to give effect to the order or make mathematical calculations or calculations with regard to the quantum of tax. On the other hand, the matter has been remitted to be decided by the original authority, of course, in the light of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the proposed revision may amount to revising the order of the Deputy Commissioner of Taxes which is otherwise not available in law. In our considered opinion, the order passed by the assessing authority cannot be equated to that of the order passed by the Deputy Commissioner (Appeals), nor is it an order passed giving effect to the order passed by the Deputy Commissioner (Appeals). It is an independent assessment order passed by the authority pursuant to the order of remand of the Appellate Deputy Commissioner. We wish to express no opinion on the merits of the order passed by the assessing authority in respect of which revisional power has been invoked by the Joint Commissioner. For the aforesaid reasons, we hold that the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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