https://www.taxtmi.com/caselaws?id=25239 The High Court affirmed the Commissioner of Income-tax's authority under section 263(1) of the Income-tax Act to review and set aside assessment orders made under section 143(1), ruling in favor of the Revenue and against the assessee. The Court emphasized adherence to statutory provisions in tax assessments, holding that the Commissioner had the power to intervene in cases related to the government's scheme for new taxpayers in small income groups. en-us Mon, 07 Mar 1988 00:00:00 +0530 Wed, 27 Jan 2010 12:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25239 The High Court affirmed the Commissioner of Income-tax's authority under section 263(1) of the Income-tax Act to review and set aside assessment orders made under section 143(1), ruling in favor of the Revenue and against the assessee. The Court emphasized adherence to statutory provisions in tax assessments, holding that the Commissioner had the power to intervene in cases related to the government's scheme for new taxpayers in small income groups. Case-Laws Income Tax Mon, 07 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25239