https://www.taxtmi.com/caselaws?id=24861 The Patna High Court considered whether the Commissioner could invoke revisional jurisdiction under section 263(1) in relation to assessments made under section 143(1) under the Government scheme for new taxpayers in small-income groups, and whether the consolidated revision order was vitiated by natural justice concerns or mechanical exercise of power. Because the references involved the same controversy and identical facts as a connected matter already decided, the Court applied its earlier reasoning and treated the questions as covered. The referred questions were answered in favour of the Revenue, and the Commissioner's revisional action was upheld for all assessment years in reference. en-us Fri, 12 Sep 1986 00:00:00 +0530 Fri, 22 Jan 2010 18:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24861 The Patna High Court considered whether the Commissioner could invoke revisional jurisdiction under section 263(1) in relation to assessments made under section 143(1) under the Government scheme for new taxpayers in small-income groups, and whether the consolidated revision order was vitiated by natural justice concerns or mechanical exercise of power. Because the references involved the same controversy and identical facts as a connected matter already decided, the Court applied its earlier reasoning and treated the questions as covered. The referred questions were answered in favour of the Revenue, and the Commissioner's revisional action was upheld for all assessment years in reference. Case-Laws Income Tax Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24861