https://www.taxtmi.com/caselaws?id=23770 The High Court held that the Commissioner had jurisdiction under section 263 of the Income-tax Act to revise an order passed by the Income-tax Officer, even if it followed directions from the Inspecting Assistant Commissioner under section 144B. The Tribunal's decision to set aside the Commissioner's order was deemed unjustified, and the High Court answered the question of law against the assessee, directing the parties to bear their own costs in the reference. en-us Fri, 10 Mar 1989 00:00:00 +0530 Thu, 14 Jan 2010 11:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23770 The High Court held that the Commissioner had jurisdiction under section 263 of the Income-tax Act to revise an order passed by the Income-tax Officer, even if it followed directions from the Inspecting Assistant Commissioner under section 144B. The Tribunal's decision to set aside the Commissioner's order was deemed unjustified, and the High Court answered the question of law against the assessee, directing the parties to bear their own costs in the reference. Case-Laws Income Tax Fri, 10 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23770