https://www.taxtmi.com/caselaws?id=15447 An assessment completed under section 143(3) read with section 144B remained open to revision under section 263, because compliance with the 144B procedure did not by itself cause the assessment order to merge in the Inspecting Assistant Commissioner's directions. Applying its earlier ruling, the Madras HC upheld the Commissioner's revisional jurisdiction and rejected the Tribunal's contrary view on jurisdiction. The matter was remitted to the Tribunal for decision on the merits. en-us Thu, 22 Oct 1998 00:00:00 +0530 Thu, 06 Aug 2009 16:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15447 An assessment completed under section 143(3) read with section 144B remained open to revision under section 263, because compliance with the 144B procedure did not by itself cause the assessment order to merge in the Inspecting Assistant Commissioner's directions. Applying its earlier ruling, the Madras HC upheld the Commissioner's revisional jurisdiction and rejected the Tribunal's contrary view on jurisdiction. The matter was remitted to the Tribunal for decision on the merits. Case-Laws Income Tax Thu, 22 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15447