News 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 RawlawNovember 20, 20256 min read Save
News Supreme Court: “High Court’s Intervention Under Article 226 Necessary to Prevent Miscarriage of Justice” – Revisional Powers Cannot Reassess Evidence Without Perversity or Legal Impropriety RawlawNovember 22, 20244 min read Save
