https://www.taxtmi.com/caselaws?id=71563 The Tribunal held that the Commissioner of Income Tax (CIT) lacked jurisdiction to revise a block assessment order approved by the predecessor CIT under section 263. The Tribunal emphasized that the CIT can only revise orders passed by the Assessing Officer, not his own, and cited precedents supporting this interpretation. As the assessment order was essentially passed by the predecessor CIT, the Tribunal ruled in favor of the assessee, quashing the CIT's revisional order and allowing the appeal. en-us Fri, 03 Dec 1999 00:00:00 +0530 Mon, 25 Apr 2011 16:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71563 The Tribunal held that the Commissioner of Income Tax (CIT) lacked jurisdiction to revise a block assessment order approved by the predecessor CIT under section 263. The Tribunal emphasized that the CIT can only revise orders passed by the Assessing Officer, not his own, and cited precedents supporting this interpretation. As the assessment order was essentially passed by the predecessor CIT, the Tribunal ruled in favor of the assessee, quashing the CIT's revisional order and allowing the appeal. Case-Laws Income Tax Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71563