https://www.taxtmi.com/caselaws?id=20842 The court dismissed the writ applications challenging notices issued under section 263 of the Income-tax Act, 1961 for assessment years 1976-77 to 1979-80. It affirmed the Commissioner's power to revise orders prejudicial to Revenue, even during pending appeals. The judgment emphasized the Commissioner's obligation to assess if the Assessing Officer's order is detrimental to Revenue and to drop proceedings if issues were previously addressed. The court did not delve into the petitioner's offer of additional income for taxation to avoid adverse publicity, suggesting the petitioner pursue appropriate legal avenues. The decision highlighted that factual disputes could be resolved in the Tribunal. en-us Mon, 22 Mar 1993 00:00:00 +0530 Tue, 17 Nov 2009 15:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20842 The court dismissed the writ applications challenging notices issued under section 263 of the Income-tax Act, 1961 for assessment years 1976-77 to 1979-80. It affirmed the Commissioner's power to revise orders prejudicial to Revenue, even during pending appeals. The judgment emphasized the Commissioner's obligation to assess if the Assessing Officer's order is detrimental to Revenue and to drop proceedings if issues were previously addressed. The court did not delve into the petitioner's offer of additional income for taxation to avoid adverse publicity, suggesting the petitioner pursue appropriate legal avenues. The decision highlighted that factual disputes could be resolved in the Tribunal. Case-Laws Income Tax Mon, 22 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20842