https://www.taxtmi.com/caselaws?id=293002 Where no statutory time limit exists for revision under the Income-tax Act, belatedness may still be found; such belatedness is a discretionary determination by the tax authority and is treated analogously to other equitable or revisionary contexts. The court's supervisory jurisdiction is limited to questions of law arising from the assessment and does not extend to re-evaluating the Commissioner's discretionary factual determinations about delay. As a result, mandamus will not be issued to compel the Commissioner to reconsider or to state questions of law solely to overturn a discretionary finding of belatedness. en-us Wed, 08 May 1940 00:00:00 +0530 Mon, 18 Jan 2021 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293002 Where no statutory time limit exists for revision under the Income-tax Act, belatedness may still be found; such belatedness is a discretionary determination by the tax authority and is treated analogously to other equitable or revisionary contexts. The court's supervisory jurisdiction is limited to questions of law arising from the assessment and does not extend to re-evaluating the Commissioner's discretionary factual determinations about delay. As a result, mandamus will not be issued to compel the Commissioner to reconsider or to state questions of law solely to overturn a discretionary finding of belatedness. Case-Laws Income Tax Wed, 08 May 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293002