2001 (3) TMI 988

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..... ated July 31, 1997 whereby the authority in exercise of revisional powers has set aside the appellate order and has restored the original assessment order. We refrain from either stating the facts or getting into any discussion on merits, for the reason that a perusal of the impugned order indicates to us that beyond stating that the assessing authority was right in passing original order and the .....

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..... ourt to contend that this Court must examine the material on merits and record a finding as to whether or not the revisional order is justifiable or not for the simple reason that this Court cannot be equated with the revisional authority. Where the order is a nullity on the face of it, we have no option except to set aside the order and direct the revisional authority to issue fresh notice to the .....

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