https://www.taxtmi.com/caselaws?id=24333 The court ruled in favor of the Revenue, upholding the validity of the Commissioner's order under section 263 of the Income-tax Act, 1961. The Tribunal's decision was deemed erroneous as the Commissioner had the necessary jurisdiction to intervene due to the prejudicial nature of the Income-tax Officer's order. Consequently, the Commissioner's order canceling the Income-tax Officer's decision was upheld. en-us Tue, 22 Nov 1988 00:00:00 +0530 Tue, 19 Jan 2010 13:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24333 The court ruled in favor of the Revenue, upholding the validity of the Commissioner's order under section 263 of the Income-tax Act, 1961. The Tribunal's decision was deemed erroneous as the Commissioner had the necessary jurisdiction to intervene due to the prejudicial nature of the Income-tax Officer's order. Consequently, the Commissioner's order canceling the Income-tax Officer's decision was upheld. Case-Laws Income Tax Tue, 22 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24333