https://www.taxtmi.com/caselaws?id=63133 The Appellate Tribunal held that the Commissioner of Income Tax exceeded jurisdiction by considering additional material not before the assessing officer, leading to the quashing of the assessment order under section 263 of the IT Act. The Tribunal ruled in favor of the assessee, setting aside the CIT's order and deeming the direction to draw up a reference under section 35(3) unnecessary. en-us Thu, 09 Jan 1986 00:00:00 +0530 Fri, 28 Jan 2011 10:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63133 The Appellate Tribunal held that the Commissioner of Income Tax exceeded jurisdiction by considering additional material not before the assessing officer, leading to the quashing of the assessment order under section 263 of the IT Act. The Tribunal ruled in favor of the assessee, setting aside the CIT's order and deeming the direction to draw up a reference under section 35(3) unnecessary. Case-Laws Income Tax Thu, 09 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63133