Revision Power of commissioner ::

Last updated: 15 September 2007

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.