https://www.taxtmi.com/caselaws?id=62839 The Tribunal upheld the Commissioner's order under section 263, confirming the Commissioner's jurisdiction to review an original assessment under section 147(a) for the assessment year in question. The Tribunal emphasized the importance of charging interest under relevant sections during the assessment process and affirmed the directions issued regarding the verification of interest levy. en-us Fri, 27 Jan 1989 00:00:00 +0530 Sat, 22 Jan 2011 11:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62839 The Tribunal upheld the Commissioner's order under section 263, confirming the Commissioner's jurisdiction to review an original assessment under section 147(a) for the assessment year in question. The Tribunal emphasized the importance of charging interest under relevant sections during the assessment process and affirmed the directions issued regarding the verification of interest levy. Case-Laws Income Tax Fri, 27 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62839