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
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
