https://www.taxtmi.com/caselaws?id=23851 The High Court of Madhya Pradesh ruled that an assessment order made following the directions of the Inspecting Assistant Commissioner under section 144B is subject to revision by the Commissioner of Income-tax under section 263 of the Income-tax Act. The Court held that such assessment orders are not immune from revision and can be challenged by the Commissioner if found prejudicial to revenue. The Court referred to precedent and concluded that the Commissioner has the jurisdiction to revise assessment orders based on the Inspecting Assistant Commissioner's directions. en-us Thu, 02 Feb 1989 00:00:00 +0530 Thu, 14 Jan 2010 17:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23851 The High Court of Madhya Pradesh ruled that an assessment order made following the directions of the Inspecting Assistant Commissioner under section 144B is subject to revision by the Commissioner of Income-tax under section 263 of the Income-tax Act. The Court held that such assessment orders are not immune from revision and can be challenged by the Commissioner if found prejudicial to revenue. The Court referred to precedent and concluded that the Commissioner has the jurisdiction to revise assessment orders based on the Inspecting Assistant Commissioner's directions. Case-Laws Income Tax Thu, 02 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23851