https://www.taxtmi.com/caselaws?id=192716 The Tribunal allowed the appeal of the assessee on jurisdictional grounds, holding that the successor Commissioner lacked the authority to revise an assessment order made in accordance with the predecessor Commissioner's directions. The Tribunal emphasized that revising such an order would effectively mean revising the directions of the predecessor, which is impermissible under Section 263 of the Income-tax Act, 1961. The decision underscored that directions given by a Commissioner and followed by the Assessing Officer cannot be subsequently revised by another Commissioner of equal rank. en-us Wed, 04 Sep 1996 00:00:00 +0530 Wed, 14 Jun 2017 15:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192716 The Tribunal allowed the appeal of the assessee on jurisdictional grounds, holding that the successor Commissioner lacked the authority to revise an assessment order made in accordance with the predecessor Commissioner's directions. The Tribunal emphasized that revising such an order would effectively mean revising the directions of the predecessor, which is impermissible under Section 263 of the Income-tax Act, 1961. The decision underscored that directions given by a Commissioner and followed by the Assessing Officer cannot be subsequently revised by another Commissioner of equal rank. Case-Laws Income Tax Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192716