https://www.taxtmi.com/caselaws?id=14189 The High Court held that the Commissioner of Income-tax lacked jurisdiction to revise the assessment order for the assessment year 1988-89 as it had merged with the order of the Commissioner of Income-tax (Appeals). The Court ruled that the Commissioner could only revise erroneous orders of the assessing authority, not those of the Appellate Commissioner. Consequently, the Court found the Commissioner's assumption of jurisdiction under section 263 of the Income-tax Act to be legally invalid. The substantial questions of law were answered against the Revenue, affirming the assessee's position. en-us Thu, 16 Nov 2000 00:00:00 +0530 Tue, 14 Jul 2009 13:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14189 The High Court held that the Commissioner of Income-tax lacked jurisdiction to revise the assessment order for the assessment year 1988-89 as it had merged with the order of the Commissioner of Income-tax (Appeals). The Court ruled that the Commissioner could only revise erroneous orders of the assessing authority, not those of the Appellate Commissioner. Consequently, the Court found the Commissioner's assumption of jurisdiction under section 263 of the Income-tax Act to be legally invalid. The substantial questions of law were answered against the Revenue, affirming the assessee's position. Case-Laws Income Tax Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14189