https://www.taxtmi.com/caselaws?id=12402 The court ruled in favor of the Revenue, affirming the competency of the Commissioner (Appeals) to entertain enhancement petitions and make necessary adjustments in assessments. The judgment clarified the expansive powers of the Appellate Commissioner in enhancing assessments, emphasizing that conformity with directions from lower-ranking officers does not restrict the appellate authority's jurisdiction to intervene in assessment matters. en-us Tue, 24 Sep 2002 00:00:00 +0530 Wed, 24 Feb 2010 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12402 The court ruled in favor of the Revenue, affirming the competency of the Commissioner (Appeals) to entertain enhancement petitions and make necessary adjustments in assessments. The judgment clarified the expansive powers of the Appellate Commissioner in enhancing assessments, emphasizing that conformity with directions from lower-ranking officers does not restrict the appellate authority's jurisdiction to intervene in assessment matters. Case-Laws Income Tax Tue, 24 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12402