https://www.taxtmi.com/caselaws?id=20257 The High Court held that an order passed by the Income-tax Officer under section 143(3) with approval under section 144B is the Income-tax Officer's order subject to revision under section 263. The Court clarified that section 144B is akin to a proviso to section 143(3) and should be interpreted as such. The Tribunal's decision treating the order as that of the Inspecting Assistant Commissioner was deemed unsustainable. The outcome favored the Revenue over the assessee, with no costs awarded. en-us Tue, 07 Sep 1993 00:00:00 +0530 Thu, 12 Nov 2009 17:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20257 The High Court held that an order passed by the Income-tax Officer under section 143(3) with approval under section 144B is the Income-tax Officer's order subject to revision under section 263. The Court clarified that section 144B is akin to a proviso to section 143(3) and should be interpreted as such. The Tribunal's decision treating the order as that of the Inspecting Assistant Commissioner was deemed unsustainable. The outcome favored the Revenue over the assessee, with no costs awarded. Case-Laws Income Tax Tue, 07 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20257