High Court instructs Tribunal to review jurisdiction of Commissioner of Income-tax (Appeals) under section 263. The High Court of Allahabad partially allowed the Income Tax Appeal, instructing the Tribunal to examine the jurisdiction of the Commissioner of ...
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High Court instructs Tribunal to review jurisdiction of Commissioner of Income-tax (Appeals) under section 263.
The High Court of Allahabad partially allowed the Income Tax Appeal, instructing the Tribunal to examine the jurisdiction of the Commissioner of Income-tax (Appeals) under section 263 of the Income-tax Act, 1961. The issue to be determined is whether the Commissioner's directives restrict the Commissioner of Income-tax (Appeals) in handling appeals against orders of the Income-tax Officer under section 143(3) of the Act.
The High Court of Allahabad allowed the Income Tax Appeal in part and directed the Tribunal to consider a specific question regarding the jurisdiction of the Commissioner of Income-tax (Appeals) under section 263 of the Income-tax Act, 1961. The question to be considered is whether the Commissioner's directions limit the Commissioner of Income-tax (Appeals) when dealing with appeals against orders of the Income-tax Officer under section 143(3) of the Act.
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