https://www.taxtmi.com/caselaws?id=16121 The Tribunal held that the orders passed by the Commissioner of Income-tax under section 263 for assessment years 1980-81 and 1981-82 were not erroneous and that one order had merged with the Commissioner's order, preventing further revision. The High Court reframed questions under section 256(2) to widen the scope for arguments on the legality and validity of the assessment order. The Court emphasized the limitations on reframing questions beyond the original scope proposed by the parties and upheld the Commissioner's revision for the year 1981-82 due to errors in the Income-tax Officer's order. en-us Thu, 19 Mar 1998 00:00:00 +0530 Tue, 01 Sep 2009 12:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16121 The Tribunal held that the orders passed by the Commissioner of Income-tax under section 263 for assessment years 1980-81 and 1981-82 were not erroneous and that one order had merged with the Commissioner's order, preventing further revision. The High Court reframed questions under section 256(2) to widen the scope for arguments on the legality and validity of the assessment order. The Court emphasized the limitations on reframing questions beyond the original scope proposed by the parties and upheld the Commissioner's revision for the year 1981-82 due to errors in the Income-tax Officer's order. Case-Laws Income Tax Thu, 19 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16121