https://www.taxtmi.com/caselaws?id=466007 Retrospective amendment of the Commissioner's revisionary power under section 263 extends that power to matters not considered and decided in an appeal before the appellate authority. This scope governed the validity of cancelling the relevant assessment orders: the Tribunal was legally justified in upholding cancellation of the assessments, and the reference was answered against the assessee and in favour of the Revenue. en-us Wed, 04 Feb 2004 00:00:00 +0530 Tue, 20 Jan 2026 11:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466007 Retrospective amendment of the Commissioner's revisionary power under section 263 extends that power to matters not considered and decided in an appeal before the appellate authority. This scope governed the validity of cancelling the relevant assessment orders: the Tribunal was legally justified in upholding cancellation of the assessments, and the reference was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466007