Kerala High Court declares that “the assessee does not have control over the pen of the Assessing Officer” — revisional powers under Section 263 cannot be invoked when inquiry was actually conducted and the issue must instead be decided on merits
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Kerala High Court declares that “the assessee does not have control over the pen of the Assessing Officer” — revisional powers under Section 263 cannot be invoked when inquiry was actually conducted and the issue must instead be decided on merits

Court’s decision The Kerala High Court delivered a detailed and consequential ruling concerning the scope of revisional jurisdiction under Section 263 of the Income Tax Act, specifically examining whether the…
November 20, 2025
sets aside order
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Bombay High Court Sets Aside Sessions Court Order Adding Firm Partners as Accused in Income Tax Prosecution, Holds Failure to Obtain Statutory Sanction Under Income Tax Act Bars Invocation of Section 319 CrPC, Protects Rights of Non-Accused Partners from Arbitrary Criminal Prosecution

Court’s Decision The Bombay High Court allowed the revision applications and set aside the Sessions Court order that had directed impleading of three partners of a firm as accused under…
July 25, 2025