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2004 (8) TMI 100 - ALLAHABAD HIGH COURTRevisional jurisdiction of the Commissioner. - "1. Whether, on the facts and in the circumstances of the case, the order of the Commissioner of Income-tax under section 263 is valid in law?" - Amendment made in section 263 by the Finance Act, 1989, with retrospective effect from June 1, 1988 - held that having regard to the subsequent amendment to the Act from time to time there is no escape for limiting the order passed by the Income-tax Officer in section 263 to exclude the order passed by the Income-tax Officer on the direction of a superior authority either under section 144A or under section 144B – held that the Commissioner of Income-tax had jurisdiction to revise the order.
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