https://www.taxtmi.com/caselaws?id=16177 Section 263 revisional power extends to an assessment made under section 125A, so the Commissioner is not barred from revising such an order. The power is also not excluded merely because part of the assessment was already the subject of appellate scrutiny. On extra shift allowance, entitlement depends on the concern's actual double or triple shift working during the relevant period, not on whether each individual plant or machinery so worked. The revisional points were answered in favour of the Revenue, while the extra shift allowance issue was answered in favour of the assessee. en-us Tue, 03 Mar 1998 00:00:00 +0530 Tue, 01 Sep 2009 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16177 Section 263 revisional power extends to an assessment made under section 125A, so the Commissioner is not barred from revising such an order. The power is also not excluded merely because part of the assessment was already the subject of appellate scrutiny. On extra shift allowance, entitlement depends on the concern's actual double or triple shift working during the relevant period, not on whether each individual plant or machinery so worked. The revisional points were answered in favour of the Revenue, while the extra shift allowance issue was answered in favour of the assessee. Case-Laws Income Tax Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16177