Supreme Court · 2007 INSC 5 · Decided 4 January 2007
Commissioner of Income Tax, Bhopal v. Ralson Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 5 · [2007] 1 S.C.R. 53
- Case number
- CIVIL APPEAL No. 10/2007
- Decided
- 4 January 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 154, 263
Headnote
B Income Tax Act, 1961-ss. 154 and 263-Proceedingsfor rectification and revision of assessment order-Scope and ambit of-Assessment of r income-Rectification thereof-Revision of the assessment order- Permissibility of revision-Held: Order of assessment is subject to exercise of an order unde1 jurisdiction-Scope and ambit of proceedings for rectification and proceedings for revision are distinct and different-Both the proceedings conferred on different authorities and are not overlapping each other-Doctrine of merger is not applicable in such cases- Commissioner of Income tax
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)