https://www.taxtmi.com/caselaws?id=66428 Section 263 revision was upheld only to the limited extent that the assessee's status was not concluded by the directions under section 144B, so the Commissioner acted within jurisdiction in revising that issue. The first appellate authority was not justified in refusing to entertain independent grounds unrelated to the revision order, because those issues remained open and had not been examined on merits. The appellate order was therefore set aside to that extent and the remaining grounds were restored for fresh disposal in accordance with law. en-us Thu, 29 Sep 1983 00:00:00 +0530 Thu, 24 Feb 2011 16:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66428 Section 263 revision was upheld only to the limited extent that the assessee's status was not concluded by the directions under section 144B, so the Commissioner acted within jurisdiction in revising that issue. The first appellate authority was not justified in refusing to entertain independent grounds unrelated to the revision order, because those issues remained open and had not been examined on merits. The appellate order was therefore set aside to that extent and the remaining grounds were restored for fresh disposal in accordance with law. Case-Laws Income Tax Thu, 29 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66428