https://www.taxtmi.com/caselaws?id=64566 The Tribunal allowed the assessee's appeals for the assessment years 1986-87, 1987-88, and 1988-89, holding that the Commissioner of Income-tax (CIT) was not justified in revising the Assessing Officer's orders under section 143(1)(a) by invoking section 263. The issues regarding the taxability of excise duty collected but not paid and the deduction for provision of interest on excise duty were considered academic as they had been previously decided in favor of the assessee in other cases. en-us Tue, 03 Apr 2001 00:00:00 +0530 Thu, 31 Mar 2016 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64566 The Tribunal allowed the assessee's appeals for the assessment years 1986-87, 1987-88, and 1988-89, holding that the Commissioner of Income-tax (CIT) was not justified in revising the Assessing Officer's orders under section 143(1)(a) by invoking section 263. The issues regarding the taxability of excise duty collected but not paid and the deduction for provision of interest on excise duty were considered academic as they had been previously decided in favor of the assessee in other cases. Case-Laws Income Tax Tue, 03 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64566