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    <title>2007 (11) TMI 89 - MADRAS HIGH C0URT</title>
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    <description>The HC held that a writ petition challenging the AO&#039;s exercise of powers beyond the scope of section 264 is maintainable, as there is no bar when jurisdictional error is involved. The court ruled that since the revisional authority&#039;s directions to the AO were precise, the AO cannot expand the revisional order by considering new issues not covered in the original directions.</description>
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      <description>The HC held that a writ petition challenging the AO&#039;s exercise of powers beyond the scope of section 264 is maintainable, as there is no bar when jurisdictional error is involved. The court ruled that since the revisional authority&#039;s directions to the AO were precise, the AO cannot expand the revisional order by considering new issues not covered in the original directions.</description>
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