Supreme Court · 2009 INSC 720 · Decided 6 May 2009
Commissioner of Income Tax, Shimla v. M/S. Greenworld Corporation, Parwanoo
- Court
- Supreme Court of India
- Citation
- 2009 INSC 720 · [2009] 8 S.C.R. 175
- Case number
- CIVIL APPEAL No. 3312/2009
- Decided
- 6 May 2009
- Bench
- S.B. SINHA, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 142; Income Tax Act Section 148, 149, 253, 263
Headnote
Income Tax Act, 1961: Sections 148, 149, 253 and 263 - Jurisdiction under c Section 263 - Power to exercise of suo motu of revision is in the nature of supervisory jurisdiction when the order is erroneous, or by such erroneous order prejudice has been caused to the interest - In the instant case the order under s.263 and consequential notice D under·s.148 not maintainable - However, on the facts of the case, in order to do complete justice between the parties assessment directed to be reopened - Constitution of India, Article 142. Constitution of
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