https://www.taxtmi.com/caselaws?id=15336 The High Court affirmed the Commissioner of Income-tax's jurisdiction under section 263 to revise an assessment order, despite formalities followed during its issuance under section 144B. The Court held that the assessment order did not merge with the appellate order, allowing the Commissioner to revise aspects not challenged in the appeal. The Court directed the Tribunal to assess if there were sufficient materials for the Commissioner to invoke revisional power. The decision favored the revenue, denying costs to either party. en-us Mon, 23 Nov 1998 00:00:00 +0530 Tue, 04 Aug 2009 18:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15336 The High Court affirmed the Commissioner of Income-tax's jurisdiction under section 263 to revise an assessment order, despite formalities followed during its issuance under section 144B. The Court held that the assessment order did not merge with the appellate order, allowing the Commissioner to revise aspects not challenged in the appeal. The Court directed the Tribunal to assess if there were sufficient materials for the Commissioner to invoke revisional power. The decision favored the revenue, denying costs to either party. Case-Laws Income Tax Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15336