https://www.taxtmi.com/caselaws?id=4219 The High Court held that the Commissioner of Income-tax lacked jurisdiction to revise an intimation under section 143(1)(a) of the Income-tax Act, 1961, using section 263. The court emphasized the distinction between "order" and "intimation," stating that the revisional powers of the Commissioner are limited to actual "orders." It was concluded that an intimation does not meet the conditions required for revisional jurisdiction, as it is not an assessment order involving adjudication of tax liability. The decision favored the assessee, affirming that the Commissioner could not revise the intimation under section 143(1)(a) under section 263. en-us Wed, 12 Dec 2007 00:00:00 +0530 Mon, 25 Aug 2008 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4219 The High Court held that the Commissioner of Income-tax lacked jurisdiction to revise an intimation under section 143(1)(a) of the Income-tax Act, 1961, using section 263. The court emphasized the distinction between "order" and "intimation," stating that the revisional powers of the Commissioner are limited to actual "orders." It was concluded that an intimation does not meet the conditions required for revisional jurisdiction, as it is not an assessment order involving adjudication of tax liability. The decision favored the assessee, affirming that the Commissioner could not revise the intimation under section 143(1)(a) under section 263. Case-Laws Income Tax Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4219