https://www.taxtmi.com/caselaws?id=472143 Section 263 permits the Commissioner either to cancel an assessment and remit the matter for fresh adjudication or directly modify it by enhancing income. Where the Commissioner conclusively directs an enhancement and the Assessing Officer only implements that direction, no issue is freshly adjudicated in the consequential assessment order. Objections to the direct enhancement, including reliance on the proviso to section 12AA(2), cannot be raised through an appeal against that consequential order. The enhancement must instead be challenged directly against the revision order before the competent forum. en-us Fri, 05 Oct 2018 00:00:00 +0530 Wed, 30 Sep 2026 17:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472143 Section 263 permits the Commissioner either to cancel an assessment and remit the matter for fresh adjudication or directly modify it by enhancing income. Where the Commissioner conclusively directs an enhancement and the Assessing Officer only implements that direction, no issue is freshly adjudicated in the consequential assessment order. Objections to the direct enhancement, including reliance on the proviso to section 12AA(2), cannot be raised through an appeal against that consequential order. The enhancement must instead be challenged directly against the revision order before the competent forum. Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472143