1990 (7) TMI 78 - ORISSA HIGH COURT - Income Tax

Extract:
.......circumstances, the power under section 263 of the Income-tax Act being available to be exercised by the Commissioner since on the basis of some materials available on record, the Commissioner felt that there should be further enquiry. We are not inclined to accept this petition which is, accordingly, dismissed. No costs. J.M. MAHAPATRA J. -I agree.