https://www.taxtmi.com/caselaws?id=28225 The High Court held that the Commissioner's revision of the Income Tax Officer's assessment orders for the assessment year 1972-73 was not justified due to non-compliance with s. 144B procedures. The Court found the orders were not prejudicial to the Revenue's interest. The Court also affirmed the applicability of s. 52 of the Income Tax Act based on the material on record. For the assessment year 1973-74, the justification of the Commissioner's revision was questioned, but the specific outcome was not provided in the text. Each party was directed to bear their own costs. en-us Fri, 10 Dec 1982 00:00:00 +0530 Fri, 19 Feb 2010 17:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28225 The High Court held that the Commissioner's revision of the Income Tax Officer's assessment orders for the assessment year 1972-73 was not justified due to non-compliance with s. 144B procedures. The Court found the orders were not prejudicial to the Revenue's interest. The Court also affirmed the applicability of s. 52 of the Income Tax Act based on the material on record. For the assessment year 1973-74, the justification of the Commissioner's revision was questioned, but the specific outcome was not provided in the text. Each party was directed to bear their own costs. Case-Laws Income Tax Fri, 10 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28225