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of <h1>Phrase 'order passed by the Income-tax Officer' in s.263 includes ITO orders made under directions per s.144A/144B</h1> <h3>TN Civil Supplies Corporation Limited Versus Commissioner of Income-Tax</h3> SC held that the Tribunal was incorrect: the phrase 'order passed by the Income-tax Officer' in s.263 includes orders passed by the ITO on directions of a ... Whether the Tribunal was right in holding that the CIT had no jurisdiction u/s 263 to revise an order passed by the Income-tax Officer with the approval of the Inspecting Assistant Commissioner u/s 144B - having regard to the subsequent amendments to the Act issued from time to time there was no scope for limiting the phrase 'order passed by the Income-tax Officer' in s. 263 to exclude orders passed by the Income-tax Officer on the directions of a superior authority either u/s 144A/144B. The Supreme Court dismissed the appeal regarding the jurisdiction of the Commissioner of Income-tax to revise orders passed by the Income-tax Officer with the approval of the Inspecting Assistant Commissioner under section 144B. The court upheld the High Court's decision, stating that the phrase 'order passed by the Income-tax Officer' in section 263 includes orders passed under the directions of a superior authority under sections 144A or 144B. The appeals were dismissed with no order as to costs.
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