https://www.taxtmi.com/caselaws?id=250697 The Court upheld the Commissioner's order under Section 264, dismissing the writ petition filed by the petitioner. It was determined that as the order under Section 154 was appealable to the Tribunal, the Commissioner lacked the authority to revise it under Section 264(4)(c), emphasizing the limitations on the Commissioner's revision powers. The case involved issues of non-deduction of tax at source, rectification application, appeal procedures, and the Commissioner's jurisdiction to revise orders under Section 264 of the Income Tax Act. en-us Tue, 19 Aug 2014 00:00:00 +0530 Fri, 22 Aug 2014 08:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250697 The Court upheld the Commissioner's order under Section 264, dismissing the writ petition filed by the petitioner. It was determined that as the order under Section 154 was appealable to the Tribunal, the Commissioner lacked the authority to revise it under Section 264(4)(c), emphasizing the limitations on the Commissioner's revision powers. The case involved issues of non-deduction of tax at source, rectification application, appeal procedures, and the Commissioner's jurisdiction to revise orders under Section 264 of the Income Tax Act. Case-Laws Income Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250697