https://www.taxtmi.com/caselaws?id=21776 An assessment made under section 143(1) pursuant to the Government scheme for small taxpayers was treated as amenable to revision under section 263(1), and the court followed its earlier rulings on identical facts to reject the contention that such an order was immune from revisional scrutiny. Applying those precedents, the court held that the Tribunal was not justified in cancelling the Commissioner's revision order for the relevant assessment years. The questions were answered in the negative, in favour of the Revenue and against the assessee. en-us Tue, 06 Aug 1991 00:00:00 +0530 Sat, 28 Nov 2009 16:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21776 An assessment made under section 143(1) pursuant to the Government scheme for small taxpayers was treated as amenable to revision under section 263(1), and the court followed its earlier rulings on identical facts to reject the contention that such an order was immune from revisional scrutiny. Applying those precedents, the court held that the Tribunal was not justified in cancelling the Commissioner's revision order for the relevant assessment years. The questions were answered in the negative, in favour of the Revenue and against the assessee. Case-Laws Income Tax Tue, 06 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21776