1991 (2) TMI 379

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..... 3th October, 1988, whereby the Appellate Tribunal directed that the revision, which was dismissed as not maintainable by order dated 23rd September, 1987, by the Deputy Commissioner, be heard and disposed of by him in accordance with law. It appears, that the relevant assessment year is 1983-84 and the order of assessment was passed by the Commercial Tax Officer on 26th June, 1984. The petitione .....

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..... The revision petition was filed before the Deputy Commissioner on 14th November, 1986. The Tribunal took the view that the relevant law to be seen was the unamended section 20(1) and not the amended one and, therefore, remanded the matter to the Deputy Commissioner to dispose it of afresh. It is settled law that right of appeal or revision are vested rights of parties. In taxation matters the s .....

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