https://www.taxtmi.com/caselaws?id=302109 The High Court upheld the Commissioner of Income-tax's jurisdiction to cancel parts of an assessment order not subject to appeal under section 263 of the Income-tax Act, 1961. The Court emphasized the Commissioner's authority to revise the assessment order, citing an amendment and a Supreme Court decision. The Tribunal's decision to quash the order was overturned in favor of the Revenue, affirming the Commissioner's powers to address matters not considered in an appeal. The judgment did not include any order as to costs. en-us Wed, 15 Sep 2004 00:00:00 +0530 Thu, 05 May 2022 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302109 The High Court upheld the Commissioner of Income-tax's jurisdiction to cancel parts of an assessment order not subject to appeal under section 263 of the Income-tax Act, 1961. The Court emphasized the Commissioner's authority to revise the assessment order, citing an amendment and a Supreme Court decision. The Tribunal's decision to quash the order was overturned in favor of the Revenue, affirming the Commissioner's powers to address matters not considered in an appeal. The judgment did not include any order as to costs. Case-Laws Income Tax Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302109