https://www.taxtmi.com/caselaws?id=206931 The High Court dismissed the appeal, ruling in favor of the assessee and against the Revenue. It held that the Assessing Officer's order under Section 154 was valid, and the Commissioner's revisional powers under Section 263 were not justified as there was no error or prejudice to the Revenue. The court found that the TDS credit was legitimate, and the amendment to Section 155(14) did not impact the validity of the Assessing Officer's order. Each party was ordered to bear its own costs. en-us Mon, 19 Sep 2011 00:00:00 +0530 Tue, 02 Jul 2013 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206931 The High Court dismissed the appeal, ruling in favor of the assessee and against the Revenue. It held that the Assessing Officer's order under Section 154 was valid, and the Commissioner's revisional powers under Section 263 were not justified as there was no error or prejudice to the Revenue. The court found that the TDS credit was legitimate, and the amendment to Section 155(14) did not impact the validity of the Assessing Officer's order. Each party was ordered to bear its own costs. Case-Laws Income Tax Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206931