1993 (3) TMI 92 - SC - Income Tax

Summary

The Supreme Court allowed the Revenue's appeal against the Bombay High Court's decision. The case involved the Commissioner's power under section 16(1) of the Surtax Act, 1964, to revise an order made by the Income-tax Officer. The Tribunal's decision was overturned, and the Tribunal was directed to refer the question to the High Court for opinion.