https://www.taxtmi.com/caselaws?id=39572 The court upheld the Commissioner of Income-tax's revision of assessments under section 263 of the Income-tax Act, 1961, deeming them erroneous and prejudicial to revenue due to lack of proper enquiry or evidence. The petitioners' challenge under Article 226 of the Constitution was dismissed as there was an alternate remedy available through appeal to the Tribunal under section 253(1)(c) of the Act. The court found the Commissioner's actions justified based on legal principles and the necessity for proper assessment procedures, allowing the petitioners the opportunity to demonstrate the accuracy of assessments in the reassessments directed by the Commissioner. en-us Fri, 14 Mar 1975 00:00:00 +0530 Mon, 19 Apr 2010 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39572 The court upheld the Commissioner of Income-tax's revision of assessments under section 263 of the Income-tax Act, 1961, deeming them erroneous and prejudicial to revenue due to lack of proper enquiry or evidence. The petitioners' challenge under Article 226 of the Constitution was dismissed as there was an alternate remedy available through appeal to the Tribunal under section 253(1)(c) of the Act. The court found the Commissioner's actions justified based on legal principles and the necessity for proper assessment procedures, allowing the petitioners the opportunity to demonstrate the accuracy of assessments in the reassessments directed by the Commissioner. Case-Laws Income Tax Fri, 14 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39572