https://www.taxtmi.com/caselaws?id=16115 The court ruled in favor of the Department, affirming the Commissioner of Income-tax's jurisdiction under section 263. It held that the Commissioner can revise assessments even after they were part of an appeal process, citing Supreme Court precedent. Additionally, the court confirmed the Commissioner's authority to revise orders approved by the Inspecting Assistant Commissioner under section 144B. Both issues were decided in favor of the Department, emphasizing the broad scope of the Commissioner's revision powers beyond appellate proceedings. en-us Sat, 24 Jan 1998 00:00:00 +0530 Tue, 01 Sep 2009 12:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16115 The court ruled in favor of the Department, affirming the Commissioner of Income-tax's jurisdiction under section 263. It held that the Commissioner can revise assessments even after they were part of an appeal process, citing Supreme Court precedent. Additionally, the court confirmed the Commissioner's authority to revise orders approved by the Inspecting Assistant Commissioner under section 144B. Both issues were decided in favor of the Department, emphasizing the broad scope of the Commissioner's revision powers beyond appellate proceedings. Case-Laws Income Tax Sat, 24 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16115