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.

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Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

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