Revisional order passed merely based on notings & in absence of records was invalid

North End Food Marketing Pvt. Ltd. Vs State of U P (Allahabad High Court)

The preconditions for the exercise of powers are basically two folds, namely, error in the order passed by an officer subordinate to the revisional authority and prejudice to the interest of revenue. Once these two conditions stood fulfilled, it was incumbent upon the revisional authority to give an opportunity to the assessee of being heard and after making such enquiry as he thought fit he could pass appropriate orders as circumstances of the case wo

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