2003 (1) TMI 7

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssioner u/s 144B - having regard to the subsequent amendments to the Act issued from time to time there was no scope for limiting the phrase "order passed by the Income-tax Officer" in s. 263 to exclude orders passed by the Income-tax Officer on the directions of a superior authority either u/s 144A/144B.
Mrs. Ruma Pal And B. N. Srikrishna JJ. For the Appellant : A. K. Ganguly, Senior Advocate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Income-tax Officer" in section 263 excluded those orders passed by the Income-tax Officer pursuant to the directions of the Inspecting Assistant Commissioner under section 144B which was then included in the Act. The High Court in its decision has followed its earlier decision in which it had referred to and relied upon the reasoning of several other High Courts on the same issue to neg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X