https://www.taxtmi.com/caselaws?id=23834 The court held that the Commissioner can exercise revision powers under section 263 of the Income-tax Act, even for matters not covered by the appeal before the Commissioner of Income-tax (Appeals). The power of the Commissioner under section 263 is available even if an appeal is filed against only a portion of the assessment order. The court clarified that an order made by the Income-tax Officer following directions from the Inspecting Assistant Commissioner is still considered the Income-tax Officer's order. The judgment emphasizes the Commissioner's power under section 263 extends to matters not considered in an appeal to prevent abuse of the right of appeal. en-us Wed, 01 Feb 1989 00:00:00 +0530 Thu, 14 Jan 2010 15:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23834 The court held that the Commissioner can exercise revision powers under section 263 of the Income-tax Act, even for matters not covered by the appeal before the Commissioner of Income-tax (Appeals). The power of the Commissioner under section 263 is available even if an appeal is filed against only a portion of the assessment order. The court clarified that an order made by the Income-tax Officer following directions from the Inspecting Assistant Commissioner is still considered the Income-tax Officer's order. The judgment emphasizes the Commissioner's power under section 263 extends to matters not considered in an appeal to prevent abuse of the right of appeal. Case-Laws Income Tax Wed, 01 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23834