https://www.taxtmi.com/caselaws?id=64908 The Tribunal allowed the appeal, highlighting the lack of jurisdiction of the Commissioner under section 263 to revise an order passed by the IAC (Assessment) in this case. The Tribunal rejected arguments challenging the validity of the Commissioner's order and upheld the contention that the Commissioner exceeded jurisdiction by attempting to revise the IAC's order. The appeal was allowed based on this lack of authority for the Commissioner to cancel the IAC's order under section 263. en-us Mon, 17 Feb 1986 00:00:00 +0530 Fri, 11 Feb 2011 11:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64908 The Tribunal allowed the appeal, highlighting the lack of jurisdiction of the Commissioner under section 263 to revise an order passed by the IAC (Assessment) in this case. The Tribunal rejected arguments challenging the validity of the Commissioner's order and upheld the contention that the Commissioner exceeded jurisdiction by attempting to revise the IAC's order. The appeal was allowed based on this lack of authority for the Commissioner to cancel the IAC's order under section 263. Case-Laws Income Tax Mon, 17 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64908