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