https://www.taxtmi.com/caselaws?id=23329 The Patna HC held that the Commissioner of Income-tax could exercise revisional jurisdiction under section 263(1) of the Income-tax Act, 1961 to interfere with a summary assessment made under section 143(1) under the small income taxpayers scheme. The Tribunal had taken the view that such revision was not available, but the Court followed its earlier decisions on similar facts and upheld the Commissioner's power to revise the assessment. The reference was answered in the negative against the assessee and in favour of the Revenue. en-us Mon, 21 Aug 1989 00:00:00 +0530 Fri, 18 Dec 2009 13:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23329 The Patna HC held that the Commissioner of Income-tax could exercise revisional jurisdiction under section 263(1) of the Income-tax Act, 1961 to interfere with a summary assessment made under section 143(1) under the small income taxpayers scheme. The Tribunal had taken the view that such revision was not available, but the Court followed its earlier decisions on similar facts and upheld the Commissioner's power to revise the assessment. The reference was answered in the negative against the assessee and in favour of the Revenue. Case-Laws Income Tax Mon, 21 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23329