https://www.taxtmi.com/caselaws?id=39778 The HC dismissed writ petitions challenging income tax assessment revisions under section 263, holding that statutory appeals must first be exhausted. The court emphasized that writ jurisdiction is not intended to supersede statutory appellate mechanisms. No exceptional circumstances were found to justify bypassing the statutory appeal process. The Additional Commissioner's revisional powers were upheld, and the petitioners' challenges were rejected for lack of merit. en-us Mon, 07 Oct 1974 00:00:00 +0530 Wed, 04 Jun 2025 15:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39778 The HC dismissed writ petitions challenging income tax assessment revisions under section 263, holding that statutory appeals must first be exhausted. The court emphasized that writ jurisdiction is not intended to supersede statutory appellate mechanisms. No exceptional circumstances were found to justify bypassing the statutory appeal process. The Additional Commissioner's revisional powers were upheld, and the petitioners' challenges were rejected for lack of merit. Case-Laws Income Tax Mon, 07 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39778