https://www.taxtmi.com/caselaws?id=24961 The High Court upheld the Commissioner of Income-tax's jurisdiction to revise assessment orders under section 263 of the Income-tax Act for the assessment years 1976-77 and 1977-78. The Court ruled in favor of the Revenue, rejecting the assessee's argument that the Commissioner lacked jurisdiction due to the orders being made under the directions of the Inspecting Assistant Commissioner. The Court affirmed that the Commissioner had the authority to revise the assessments, emphasizing that the orders ultimately remained those of the Income-tax Officer. en-us Wed, 09 Mar 1988 00:00:00 +0530 Sat, 23 Jan 2010 14:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24961 The High Court upheld the Commissioner of Income-tax's jurisdiction to revise assessment orders under section 263 of the Income-tax Act for the assessment years 1976-77 and 1977-78. The Court ruled in favor of the Revenue, rejecting the assessee's argument that the Commissioner lacked jurisdiction due to the orders being made under the directions of the Inspecting Assistant Commissioner. The Court affirmed that the Commissioner had the authority to revise the assessments, emphasizing that the orders ultimately remained those of the Income-tax Officer. Case-Laws Income Tax Wed, 09 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24961