https://www.taxtmi.com/caselaws?id=36290 The High Court held that the Addl. Commissioner lacked jurisdiction to revise the assessment order under section 263 as the order of the ITO had merged with the AAC's order, preventing interference by the Commissioner. The Court emphasized that the Addl. Commissioner could not direct the ITO to impose penalties or charge interest without setting aside the assessment order, as it would impact the AAC's decision. The judgment concluded that the Addl. Commissioner's actions were without jurisdiction and invalid, affirming the Tribunal's decision. en-us Fri, 25 Jul 1980 00:00:00 +0530 Sat, 20 Mar 2010 14:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36290 The High Court held that the Addl. Commissioner lacked jurisdiction to revise the assessment order under section 263 as the order of the ITO had merged with the AAC's order, preventing interference by the Commissioner. The Court emphasized that the Addl. Commissioner could not direct the ITO to impose penalties or charge interest without setting aside the assessment order, as it would impact the AAC's decision. The judgment concluded that the Addl. Commissioner's actions were without jurisdiction and invalid, affirming the Tribunal's decision. Case-Laws Income Tax Fri, 25 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36290