Tribunal Appeal No.537/2006.
Description: Tribunal Appeal No.537/2006.
Thursday, The 3rd Day of March, 2011.
Appellants : M/s Amar Raja Powder Systems, private limited, Karakambadi.
Respondent : The State of Andhra Pradesh.
The deputy Commissioner proposed to revise, and issued pre revision show cause notice. The assessee submitted reply of objection. After considering the objections, the deputy commissioner dropped the proposed revision.
The Additional Commissioner revised the assessment after considering the objections.
Tribunal held that in view of the judgment referred, even without going into the merits of the case, it has to be held that second time revision is not lawful. Revision cannot be done by superior officer. If the revenue is aggrieved by the order, the department shall prefer a writ petition or any other remedy prescribed under the act.
Source: Trade and Taxes volume no 18. Part no.1 April 2011. Page no.175.
