https://www.taxtmi.com/article/detailed?id=9649 The Income Tax Act grants a statutory right of appeal through a defined hierarchical scheme from Commissioner (Appeals) to the Appellate Tribunal, High Court and Supreme Court, subject to procedural filing requirements. Separate statutory revision powers vest in the Commissioner or Principal Commissioner: one to correct orders deemed erroneous and prejudicial to revenue (with Tribunal appeal available), and another to review records on application or suo moto provided any resulting order is not prejudicial to the assessee; where no statutory appeal exists from such revision, constitutional writ remedies remain available. en-us Thu, 28 Jan 2021 10:48:12 +0530 Thu, 28 Jan 2021 10:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9649 The Income Tax Act grants a statutory right of appeal through a defined hierarchical scheme from Commissioner (Appeals) to the Appellate Tribunal, High Court and Supreme Court, subject to procedural filing requirements. Separate statutory revision powers vest in the Commissioner or Principal Commissioner: one to correct orders deemed erroneous and prejudicial to revenue (with Tribunal appeal available), and another to review records on application or suo moto provided any resulting order is not prejudicial to the assessee; where no statutory appeal exists from such revision, constitutional writ remedies remain available. Articles Income Tax Thu, 28 Jan 2021 10:48:12 +0530 https://www.taxtmi.com/article/detailed?id=9649