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2016 (3) TMI 423 - SUPREME COURT

2016 (3) TMI 423 - SUPREME COURT - TMI - Availability of the revisional power under Section 263 in respect of the orders passed by the inspecting Assistant Commissioner of Taxes - Held that:- These cases will be decided on merits by answering the question of law only after the Revenue satisfies the Court that the question posed is a live issue in other adjudications. List these cases again on 17th March, 2016. As directed, this order be brought to the notice of the Chairman of the Central Board .....

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evenue and all concerned officers dealing with these matters with regard to the manner in which assistance has been offered to the Court. The above part of the order be brought to the notice of the Chairman of the Central Board of Direct Taxes so that prompt remedial measures, as may be required, in connection with the huge number of tax appeals pending in this Court are taken. The short question of law that arises is the availability of the revisional power under Section 263 of the Income Tax A .....

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