https://www.taxtmi.com/caselaws?id=466007 The article addresses the legal effect of a retrospective amendment expanding the Commissioner's supervisory powers under tax law to matters not considered in an appeal, and applies that principle to assess the validity of cancellation of assessments. It concludes that where the Commissioner's extended jurisdiction covers issues not previously adjudicated on appeal, exercise of power to cancel assessments is permissible; consequently the Tribunal's affirmation of the cancelling orders is legally supportable and benefits revenue while adverse to the assessee. 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 The article addresses the legal effect of a retrospective amendment expanding the Commissioner's supervisory powers under tax law to matters not considered in an appeal, and applies that principle to assess the validity of cancellation of assessments. It concludes that where the Commissioner's extended jurisdiction covers issues not previously adjudicated on appeal, exercise of power to cancel assessments is permissible; consequently the Tribunal's affirmation of the cancelling orders is legally supportable and benefits revenue while adverse to the assessee. Case-Laws Income Tax Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466007