https://www.taxtmi.com/caselaws?id=15995 The High Court upheld the Commissioner of Income-tax's authority to revise the assessment order under section 263 of the Income-tax Act, 1961. The Court determined that the Commissioner was justified in invoking section 263 due to unaddressed issues, contrary to the Tribunal's decision. The Court found that the service and vehicle charges, not considered in previous proceedings, were appropriately revised by the Commissioner. The interpretation of the provision clarified that unconsidered items in appeals could be revised, supporting the Revenue's position and disposing of the reference application in their favor. en-us Tue, 15 Jun 1999 00:00:00 +0530 Mon, 31 Aug 2009 13:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15995 The High Court upheld the Commissioner of Income-tax's authority to revise the assessment order under section 263 of the Income-tax Act, 1961. The Court determined that the Commissioner was justified in invoking section 263 due to unaddressed issues, contrary to the Tribunal's decision. The Court found that the service and vehicle charges, not considered in previous proceedings, were appropriately revised by the Commissioner. The interpretation of the provision clarified that unconsidered items in appeals could be revised, supporting the Revenue's position and disposing of the reference application in their favor. Case-Laws Income Tax Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15995