https://www.taxtmi.com/caselaws?id=275682 The High Court held that the Commissioner had jurisdiction to revise an assessment order passed by the Income Tax Officer in accordance with the directions of the Inspecting Assistant Commissioner under section 144B of the Income-tax Act, 1961. The Court emphasized that the Explanation inserted in 1984 clarified the scope of the Commissioner's revisional powers, including orders based on directions from the Deputy Commissioner under section 144A or section 144B. Relying on precedent and the clarificatory nature of the Explanation, the Court ruled in favor of the revenue, affirming the Commissioner's jurisdiction to revise the assessment order. en-us Tue, 06 Feb 1996 00:00:00 +0530 Fri, 12 Oct 2018 16:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275682 The High Court held that the Commissioner had jurisdiction to revise an assessment order passed by the Income Tax Officer in accordance with the directions of the Inspecting Assistant Commissioner under section 144B of the Income-tax Act, 1961. The Court emphasized that the Explanation inserted in 1984 clarified the scope of the Commissioner's revisional powers, including orders based on directions from the Deputy Commissioner under section 144A or section 144B. Relying on precedent and the clarificatory nature of the Explanation, the Court ruled in favor of the revenue, affirming the Commissioner's jurisdiction to revise the assessment order. Case-Laws Income Tax Tue, 06 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275682