https://www.taxtmi.com/caselaws?id=40173 Filing an appeal against an assessment on limited points does not, by itself, bar revision of the remaining parts of the assessment order that were not appealed against or adjudicated in appeal. The Supreme Court treated the revisional power under section 16(1) of the Companies (Profits) Surtax Act, 1964 as corresponding to section 263 of the Income-tax Act, 1961, and held that the Commissioner could invoke that power in respect of matters outside the appellate challenge. The Tribunal's contrary view was held incorrect, and the reference was directed in favour of the Revenue. en-us Wed, 17 Mar 1993 00:00:00 +0530 Sat, 24 Apr 2010 16:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40173 Filing an appeal against an assessment on limited points does not, by itself, bar revision of the remaining parts of the assessment order that were not appealed against or adjudicated in appeal. The Supreme Court treated the revisional power under section 16(1) of the Companies (Profits) Surtax Act, 1964 as corresponding to section 263 of the Income-tax Act, 1961, and held that the Commissioner could invoke that power in respect of matters outside the appellate challenge. The Tribunal's contrary view was held incorrect, and the reference was directed in favour of the Revenue. Case-Laws Income Tax Wed, 17 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40173