https://www.taxtmi.com/caselaws?id=14258 The High Court held that the Commissioner of Income-tax lacked jurisdiction to cancel an order passed by the Income-tax Officer under section 154 of the Income-tax Act, 1961. The Court found that the Commissioner's order invoking section 263 to cancel the rectification was without jurisdiction as it amounted to reviewing the predecessor's order, which was impermissible. Relying on precedent, the Court concluded that the assessee should succeed on the merits, rendering the referred question academic. Therefore, the Court declined to answer the question, and the reference was disposed of. en-us Tue, 19 Dec 2000 00:00:00 +0530 Tue, 14 Jul 2009 17:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14258 The High Court held that the Commissioner of Income-tax lacked jurisdiction to cancel an order passed by the Income-tax Officer under section 154 of the Income-tax Act, 1961. The Court found that the Commissioner's order invoking section 263 to cancel the rectification was without jurisdiction as it amounted to reviewing the predecessor's order, which was impermissible. Relying on precedent, the Court concluded that the assessee should succeed on the merits, rendering the referred question academic. Therefore, the Court declined to answer the question, and the reference was disposed of. Case-Laws Income Tax Tue, 19 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14258