2020 (1) TMI 416

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..... ates for GNCTD. O R D E R We have heard learned counsels at some length. Learned counsel for the petitioner gives up his submission that the impugned notice dated 15.11.2018 is illegal only on account of the fact that the reasons for initiation of revision proceedings have not been made part of the notice under Section 74A(2) of the DVAT Act. We may observe that Section 74A, which vests power .....

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..... risdiction of revision is sought to be exercised by the Commissioner in respect of the order/decision of the Objection Hearing Authority. Mr. Satyakam submits that he is possessed of the original file and the copies of the reasons recorded on the file for initiation of revision proceedings. He has tendered to learned counsel for the petitioner the said reasons and has also provided copies to us f .....

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