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of <h1>Court Upholds Commissioner's Jurisdiction to Revise Assessment Order</h1> The court upheld the Commissioner's jurisdiction under section 263 of the Income Tax Act to revise the assessment order, as the claim for rebate was not ... Revision By Commissioner, Writ Issues involved: Jurisdiction of Commissioner u/s 263 of the Income Tax Act, Merger of assessment order, Availability of alternative remedy u/s 256(1) of the Act.Jurisdiction of Commissioner u/s 263:The petitioner challenged the Commissioner's jurisdiction to revise the assessment order passed by the ITO, contending that the order was merged in the AAC's order. However, since the claim for rebate was not part of the appeal, the doctrine of merger did not apply. Citing the case of State of Madras v. Madurai Mills Co. Ltd., it was established that the Commissioner had the authority to initiate proceedings u/s 263 as the claim for rebate was not considered in the appeal.Alleged Influence on Commissioner:The petitioner alleged that the Commissioner acted on the direction of the IAC (Audit), Bhopal, rendering the order invalid. However, no evidence was presented to support this claim. The court dismissed this contention, stating it was unlikely for the Commissioner to act on the dictates of a subordinate officer, as per the decision in Sirpur Paper Mill Ltd. v. CWT.Availability of Alternative Remedy u/s 256(1):The petitioner failed to avail of the remedy u/s 256(1) of the Act after the Tribunal's order was passed. The court noted that the petitioner did not explain why the alternative remedy was not pursued and falsely claimed no other remedy was available. As such, the petition was liable to be dismissed due to the existence of an alternative remedy under the Act.Dismissal of Petition:The court found the petition lacked merit and dismissed it with costs. It was emphasized that the petitioner's failure to pursue the available alternative remedy under the Act was a significant factor in the dismissal. The court clarified that dismissal on the ground of availability of alternative remedy was justified, especially considering the petitioner's inaccurate statement regarding the lack of alternative remedies.
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