https://www.taxtmi.com/caselaws?id=69923 The Tribunal allowed the appeal, condoning the delay in filing due to exceptional circumstances. It held that the Commissioner lacked jurisdiction to revise the assessment under section 263 of the Income-tax Act, 1961, emphasizing that matters already decided by the Appellate Authority should not be disturbed. The Tribunal rejected the Commissioner's attempt to set aside the order and directed a fresh assessment, affirming the importance of limiting revisionary powers. en-us Wed, 02 Dec 1981 00:00:00 +0530 Tue, 12 Apr 2011 18:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69923 The Tribunal allowed the appeal, condoning the delay in filing due to exceptional circumstances. It held that the Commissioner lacked jurisdiction to revise the assessment under section 263 of the Income-tax Act, 1961, emphasizing that matters already decided by the Appellate Authority should not be disturbed. The Tribunal rejected the Commissioner's attempt to set aside the order and directed a fresh assessment, affirming the importance of limiting revisionary powers. Case-Laws Income Tax Wed, 02 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69923