https://www.taxtmi.com/caselaws?id=37122 The court directed the Tribunal to refer questions of law raised by the assessee regarding the assessment order, focusing on the legality of the assessment under section 147 and the Commissioner's power to revise it under section 263. The High Court clarified that the Commissioner's observations should not prejudice the assessee in the fresh assessment. The judgment concluded by declining the reference for the third question raised by the assessee, with Justice B. S. Dhillon concurring with the decision. en-us Mon, 10 Sep 1979 00:00:00 +0530 Fri, 26 Mar 2010 16:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37122 The court directed the Tribunal to refer questions of law raised by the assessee regarding the assessment order, focusing on the legality of the assessment under section 147 and the Commissioner's power to revise it under section 263. The High Court clarified that the Commissioner's observations should not prejudice the assessee in the fresh assessment. The judgment concluded by declining the reference for the third question raised by the assessee, with Justice B. S. Dhillon concurring with the decision. Case-Laws Income Tax Mon, 10 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37122