https://www.taxtmi.com/caselaws?id=789319 A final assessment order passed pursuant to DRP directions remains open to revision under section 263 if the Principal Commissioner, on the record before him, finds it erroneous and prejudicial to the revenue. A later Supreme Court ruling on the disallowability of delayed employees' contribution to PF and ESI could support revision on that basis, and the jurisdictional objection was rejected. The revisional direction, however, could not travel beyond the specific matters identified in the notice: delayed PF/ESI contributions and the stated penalty or interest items. The Assessing Officer was therefore confined to those issues, and no wider enquiry was permitted. en-us Fri, 27 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 12:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789319 A final assessment order passed pursuant to DRP directions remains open to revision under section 263 if the Principal Commissioner, on the record before him, finds it erroneous and prejudicial to the revenue. A later Supreme Court ruling on the disallowability of delayed employees' contribution to PF and ESI could support revision on that basis, and the jurisdictional objection was rejected. The revisional direction, however, could not travel beyond the specific matters identified in the notice: delayed PF/ESI contributions and the stated penalty or interest items. The Assessing Officer was therefore confined to those issues, and no wider enquiry was permitted. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789319