https://www.taxtmi.com/caselaws?id=16295 The High Court held that the Commissioner of Income-tax lacked jurisdiction to revise an assessment order without canceling the order under section 171 of the Income-tax Act, which recognized a partial partition. The Court emphasized the statutory nature of the order under section 171 and ruled in favor of the assessee, highlighting the importance of following proper legal procedures before revising assessments based on recognized partial partitions. The judgment underscores the limits of the Commissioner's jurisdiction in revising such assessments and the necessity of upholding statutory orders. en-us Wed, 05 Nov 1997 00:00:00 +0530 Sat, 05 Sep 2009 16:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16295 The High Court held that the Commissioner of Income-tax lacked jurisdiction to revise an assessment order without canceling the order under section 171 of the Income-tax Act, which recognized a partial partition. The Court emphasized the statutory nature of the order under section 171 and ruled in favor of the assessee, highlighting the importance of following proper legal procedures before revising assessments based on recognized partial partitions. The judgment underscores the limits of the Commissioner's jurisdiction in revising such assessments and the necessity of upholding statutory orders. Case-Laws Income Tax Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16295