https://www.taxtmi.com/caselaws?id=28422 The High Court ruled in favor of the assessee, holding that the Commissioner of Income-tax lacked the power of revision to set aside an assessment order due to the Income-tax Officer's failure to comply with section 52(2) of the Income-tax Act, 1961. The Court emphasized that the omission to obtain approval from the Inspecting Assistant Commissioner did not prejudice the Revenue, as the interest of the Revenue was safeguarded in various scenarios. Therefore, the Court concluded that the Commissioner's revision of the assessment order was not justified, ultimately deciding in favor of the assessee against the Department. en-us Mon, 30 Aug 1982 00:00:00 +0530 Mon, 22 Feb 2010 13:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28422 The High Court ruled in favor of the assessee, holding that the Commissioner of Income-tax lacked the power of revision to set aside an assessment order due to the Income-tax Officer's failure to comply with section 52(2) of the Income-tax Act, 1961. The Court emphasized that the omission to obtain approval from the Inspecting Assistant Commissioner did not prejudice the Revenue, as the interest of the Revenue was safeguarded in various scenarios. Therefore, the Court concluded that the Commissioner's revision of the assessment order was not justified, ultimately deciding in favor of the assessee against the Department. Case-Laws Income Tax Mon, 30 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28422