https://www.taxtmi.com/caselaws?id=1770 The court held that the Income-tax Commissioner can set aside an assessment order under section 144A without setting aside the Deputy Commissioner's order. It was determined that the Commissioner has the jurisdiction to review the legality of directions issued by the Deputy Commissioner under section 144A. Additionally, the Commissioner is empowered to revise orders passed based on directions from superior authorities like the Deputy Commissioner. The court emphasized that the Commissioner can review the directions under section 144A, leading to the dismissal of the appeal without costs awarded. en-us Wed, 30 Aug 2006 00:00:00 +0530 Sat, 02 Aug 2008 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1770 The court held that the Income-tax Commissioner can set aside an assessment order under section 144A without setting aside the Deputy Commissioner's order. It was determined that the Commissioner has the jurisdiction to review the legality of directions issued by the Deputy Commissioner under section 144A. Additionally, the Commissioner is empowered to revise orders passed based on directions from superior authorities like the Deputy Commissioner. The court emphasized that the Commissioner can review the directions under section 144A, leading to the dismissal of the appeal without costs awarded. Case-Laws Income Tax Wed, 30 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1770