https://www.taxtmi.com/caselaws?id=65855 The Tribunal held that the Commissioner of Income Tax lacked jurisdiction to revise the assessment order under section 263 of the IT Act as it had merged with the order of the Commissioner of Income Tax (Appeals). Therefore, the impugned order was cancelled, and the assessee's appeal was allowed. en-us Tue, 17 Feb 1981 00:00:00 +0530 Sat, 19 Feb 2011 09:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65855 The Tribunal held that the Commissioner of Income Tax lacked jurisdiction to revise the assessment order under section 263 of the IT Act as it had merged with the order of the Commissioner of Income Tax (Appeals). Therefore, the impugned order was cancelled, and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 17 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65855