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I.T.AS. NOS. 4095, 4096 AND 4097 OF 1977-78, DECIDED ON 16TH JULY, 1978. versus I.T.AS. NOS. 4095, 4096 AND 4097 OF 1977-78, DECIDED ON 16TH JULY, 1978.

Inspecting Assistant Commissioner to Review Income Tax Officer Order 34 The Income Tax Officer has the authority to modify the order, Assistant Assistant Commissioner has been given jurisdiction only after the completion of conditions (i). That there should be a wrong order which was bad in law and (ii) that the error should be prejudiced against the interests of the revenue and it was only on the fulfillment of these two basic conditions that the provisions of section 34A were attracted. And they could be pressured into service. The IAC Commissioner of Income Tax was prohibited from interfering with the orders of the AAC, the IAC, which was under the commissioner's authority, could not be granted higher powers so that the appellate assistant commissioner or tribunal approved the order. Understand the jurisdiction of the review. famous supreme court advocate from Khushal Kot lawyer