COMMISSIONER OF INCOME TAX Vs. FARIDA PRIME TANNERY

JUDGEMENT

(1.) THE assessee is Farida Prime Tannery, Madras. For the assessment year 1979-80, the assessment was made on September 16, 1982, granting relief under Sections 80J and 80HH to the assessee.

(2.) THE assessee appealed on certain other points and the appeal was disposed of by the appellate order dated May 4, 1984.

(3.) FROM what has been extracted above, it is rather crystal clear that the Commissioner has powers of revision in respect of any order by the Assessing Officer subject to the conditions or parameters prescribed therein. The parameters prescribed are :