https://www.taxtmi.com/caselaws?id=16709 The High Court upheld the Commissioner's jurisdiction under section 263 of the Income-tax Act, ruling in favor of the assessee and against the Revenue. The court emphasized that the Commissioner had the authority to revise orders even if the Assessing Officer's order had been appealed. The court also clarified that the amendments made by the Finance Act of 1989 did not impact the case as the subject-matter for consideration was not clearly distinct. Consequently, the court dismissed the appeal, reaffirming the Commissioner's revisional powers under section 263. en-us Thu, 10 Sep 1998 00:00:00 +0530 Wed, 09 Sep 2009 16:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16709 The High Court upheld the Commissioner's jurisdiction under section 263 of the Income-tax Act, ruling in favor of the assessee and against the Revenue. The court emphasized that the Commissioner had the authority to revise orders even if the Assessing Officer's order had been appealed. The court also clarified that the amendments made by the Finance Act of 1989 did not impact the case as the subject-matter for consideration was not clearly distinct. Consequently, the court dismissed the appeal, reaffirming the Commissioner's revisional powers under section 263. Case-Laws Income Tax Thu, 10 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16709