https://www.taxtmi.com/caselaws?id=11016 The court dismissed the writ petition challenging the Commissioner of Income-tax's revisional jurisdiction over an assessment order. Emphasizing the distinction between appeal and revision, the court highlighted the need to exercise revisional powers sparingly when an appellate forum is available. It clarified the nature and scope of a writ of certiorari, stating it corrects jurisdictional errors, not mere wrong decisions. As the impugned order was not without jurisdiction or palpably erroneous, the court declined to grant the writ, stressing the importance of adhering to legal principles and the court's limited supervisory role. en-us Mon, 15 Mar 2004 00:00:00 +0530 Wed, 29 Jul 2009 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11016 The court dismissed the writ petition challenging the Commissioner of Income-tax's revisional jurisdiction over an assessment order. Emphasizing the distinction between appeal and revision, the court highlighted the need to exercise revisional powers sparingly when an appellate forum is available. It clarified the nature and scope of a writ of certiorari, stating it corrects jurisdictional errors, not mere wrong decisions. As the impugned order was not without jurisdiction or palpably erroneous, the court declined to grant the writ, stressing the importance of adhering to legal principles and the court's limited supervisory role. Case-Laws Income Tax Mon, 15 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11016