Document Fragment View
Fragment Information
Showing contexts for: Motion Re in Vikrant Tyres Limited Now Known As J.K. ... vs State Of U.P. Through Principal ... on 24 March, 2005Matching Fragments
16. It, therefore, naturally follows that there has to be some valid ground viz, some relevant document or material having escaped notice or there has been wrong calculation due to human err bonafide committed, or ignorance of correct and complete facts due to mistake or ignorance or fraud/misrepresentation (but not mere change of opinion on same material).
17. Proviso to Section 21(2) of the Act contemplates that Additional Commissioner can suo motu, on his own motion, direct Assessing Authority to initiate re-assessment proceeding. Proviso attached to Section 21(2) of the Act qualifies power/jurisdiction to initiate suo motu action by adding " he is satisfied that it is just and expedient so to do... "