Revision Power of commissioner ::
Court :
HC
Brief :
Held by the Hon`ble Court that, the commissioner has power u/s 263 of the Income-tax Act, to revise an order issued by A.O. in pursuance to the direction of the inspecting assistant commissioner u/s 144A.
Citation :
Daulatram Chhotwani Vs. C.I.T.
Revision Power of commissioner
Daulatram Chhotwani Vs. C.I.T. 08/30/2007
[2007] 293 ITR 123 (MP)
Case Fact: Whether, the commissioner of income tax is empowered to set aside or examine the validity of a direction issued by the deputy commissioner u/s 144A?
Decision: Held by the Hon`ble Court that, the commissioner has power u/s 263 of the Income-tax Act, to revise an order issued by A.O. in pursuance to the direction of the inspecting assistant commissioner u/s 144A.
CA.Saibaburao Nanduri
Published in Income Tax
Views : 88
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