https://www.taxtmi.com/caselaws?id=6114 Section 263 of the Income-tax Act was held to cover an order passed by an Income-tax Officer with the approval or directions of a superior authority under section 144B. The argument that such an order was outside the phrase "order passed by the Income-tax Officer" was rejected. The Court relied on the consistent view of several High Courts and the later amendments to the Act, and found no basis to confine section 263 so as to exclude orders made in pursuance of directions under sections 144A or 144B. The Commissioner therefore had jurisdiction to revise the order, and the issue was decided against the assessee. en-us Thu, 16 Jan 2003 00:00:00 +0530 Sat, 20 Sep 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6114 Section 263 of the Income-tax Act was held to cover an order passed by an Income-tax Officer with the approval or directions of a superior authority under section 144B. The argument that such an order was outside the phrase "order passed by the Income-tax Officer" was rejected. The Court relied on the consistent view of several High Courts and the later amendments to the Act, and found no basis to confine section 263 so as to exclude orders made in pursuance of directions under sections 144A or 144B. The Commissioner therefore had jurisdiction to revise the order, and the issue was decided against the assessee. Case-Laws Income Tax Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6114