https://www.taxtmi.com/caselaws?id=65824 The Tribunal rejected the appeal, upholding the CIT's decision under section 263. The Tribunal found errors in the assessment order, particularly the lack of proper inquiries by the Assessing Officer regarding warehousing maintenance expenses. It was determined that the CIT did not exceed jurisdiction in setting aside the assessment for further examination. The Tribunal emphasized that orders do not merge if issues were not raised or decided by the appellate authority, ultimately ruling against the assessee. en-us Tue, 02 Aug 1988 00:00:00 +0530 Fri, 18 Feb 2011 18:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65824 The Tribunal rejected the appeal, upholding the CIT's decision under section 263. The Tribunal found errors in the assessment order, particularly the lack of proper inquiries by the Assessing Officer regarding warehousing maintenance expenses. It was determined that the CIT did not exceed jurisdiction in setting aside the assessment for further examination. The Tribunal emphasized that orders do not merge if issues were not raised or decided by the appellate authority, ultimately ruling against the assessee. Case-Laws Income Tax Tue, 02 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65824