https://www.taxtmi.com/caselaws?id=67303 The Tribunal set aside the Commissioner of Income Tax's order under section 263 of the Income Tax Act, emphasizing the limited jurisdiction of the Commissioner in revising orders already considered by the Appellate Authority Commissioner. The Tribunal ruled in favor of the assessee, holding that the Commissioner's intervention was not sustainable as the Appellate Authority Commissioner had already disposed of the appeal, citing various High Court decisions and principles regarding the scope of revision under section 263. en-us Tue, 29 Aug 1978 00:00:00 +0530 Thu, 10 Mar 2011 10:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67303 The Tribunal set aside the Commissioner of Income Tax's order under section 263 of the Income Tax Act, emphasizing the limited jurisdiction of the Commissioner in revising orders already considered by the Appellate Authority Commissioner. The Tribunal ruled in favor of the assessee, holding that the Commissioner's intervention was not sustainable as the Appellate Authority Commissioner had already disposed of the appeal, citing various High Court decisions and principles regarding the scope of revision under section 263. Case-Laws Income Tax Tue, 29 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67303