https://www.taxtmi.com/caselaws?id=49480 Where the statutory conditions for firm registration were not satisfied, the Commissioner could invoke revisional power to cancel the registration order and direct assessment as if no valid registration had been granted. The controlling authority on the scope of revisional jurisdiction was applied to hold that the Commissioner was competent to revise the grant of registration on that basis. The issue was therefore decided against the assessee and in favour of the Revenue. en-us Tue, 24 Jan 1961 00:00:00 +0530 Sat, 14 Aug 2010 15:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49480 Where the statutory conditions for firm registration were not satisfied, the Commissioner could invoke revisional power to cancel the registration order and direct assessment as if no valid registration had been granted. The controlling authority on the scope of revisional jurisdiction was applied to hold that the Commissioner was competent to revise the grant of registration on that basis. The issue was therefore decided against the assessee and in favour of the Revenue. Case-Laws Income Tax Tue, 24 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49480