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1 - 4 of 4 (0.19 seconds)Commissioner Of Income-Tax, M.P. -Ii vs R. S. Banwarilal. on 8 March, 1982
In this view of the matter, the decision in CIT v. R.S. Banwarilal [1983] 140 ITR 3 (MP) does not lay down the correct law in so far as it impliedly holds that the Commissioner could, in exercise of revisional power, set aside the entire order of assessment passed by the Income-tax Officer though it had been the subject-matter of an appeal before the Appellate Assistant Commissioner.
Commissioner Of Income-Tax vs Mandsaur Electric Supply Co. Ltd. on 25 February, 1982
It has further been held in CIT v. Mandsaur Electric Supply Co. Ltd. [1983] 143 IXR 677 (MP), that when the Commissioner in exercise of revisional powers, sets aside the entire order of assessment which has been the subject-matter of an appeal preferred before the Appellate Assistant Commissioner, the effect of the order of the Commissioner is to set aside the order of the Appellate Assistant Commissioner which the Commissioner has no jurisdiction to do. We are in full agreement with this view.
Section 256 in The Income Tax Act, 1961 [Entire Act]
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