https://www.taxtmi.com/caselaws?id=786179 A declaration that a taxpayer's return is invalid under the tax statute constitutes an "order" capable of revision; the respondent incorrectly treated the communication as nonorder despite dictionary meanings of mandate and authoritative direction, and prior authority accepted that such declarations are revisable. The impugned determination was quashed and set aside, and the revision petition was restored for de novo consideration by the original authority, thereby directing fresh adjudication on the merits of the return's validity. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786179 A declaration that a taxpayer's return is invalid under the tax statute constitutes an "order" capable of revision; the respondent incorrectly treated the communication as nonorder despite dictionary meanings of mandate and authoritative direction, and prior authority accepted that such declarations are revisable. The impugned determination was quashed and set aside, and the revision petition was restored for de novo consideration by the original authority, thereby directing fresh adjudication on the merits of the return's validity. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786179