https://www.taxtmi.com/caselaws?id=57376 In section 263 revision proceedings under the Income-tax Act, 1961, the Commissioner must examine the assessment as a whole and not isolate only the part adverse to the Revenue. Where different parts of the assessment may affect the assessee and the Revenue differently, the revisional authority must consider the real tax effect, including the assessee's objections, before deciding whether the order is prejudicial to the interests of the Revenue. The stated conclusion is that revision cannot rest on a fragmented view of the assessment, and the revision order was set aside as unsustainable. en-us Mon, 14 Nov 1983 00:00:00 +0530 Thu, 09 Dec 2010 18:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57376 In section 263 revision proceedings under the Income-tax Act, 1961, the Commissioner must examine the assessment as a whole and not isolate only the part adverse to the Revenue. Where different parts of the assessment may affect the assessee and the Revenue differently, the revisional authority must consider the real tax effect, including the assessee's objections, before deciding whether the order is prejudicial to the interests of the Revenue. The stated conclusion is that revision cannot rest on a fragmented view of the assessment, and the revision order was set aside as unsustainable. Case-Laws Income Tax Mon, 14 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57376