Supreme Court of India
Commissioner of Income Tax, Shimla v. M/s. Greenworld Corporation, Parwanoo
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From the 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 of Revenue - Not otherwise - In the instant case the order under s.263 and consequential notice 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 India, 1950: Article
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