https://www.taxtmi.com/caselaws?id=70383 The Tribunal upheld the CIT(A)'s decision that the Inspecting Assistant Commissioner (IAC) exceeded his jurisdiction by withdrawing the deduction under section 80QQ. The Commissioner's order under section 263 was limited to rectifying specific mistakes related to the carry forward of business loss and 80J profits. The Tribunal ruled that the IAC's authority was restricted to those issues, and he overstepped by withdrawing the deduction under section 80QQ. As a result, the department's appeal was dismissed, and the relief of Rs. 64,118 under section 80QQ was allowed to the assessee. en-us Tue, 23 Aug 1988 00:00:00 +0530 Fri, 15 Apr 2011 18:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70383 The Tribunal upheld the CIT(A)'s decision that the Inspecting Assistant Commissioner (IAC) exceeded his jurisdiction by withdrawing the deduction under section 80QQ. The Commissioner's order under section 263 was limited to rectifying specific mistakes related to the carry forward of business loss and 80J profits. The Tribunal ruled that the IAC's authority was restricted to those issues, and he overstepped by withdrawing the deduction under section 80QQ. As a result, the department's appeal was dismissed, and the relief of Rs. 64,118 under section 80QQ was allowed to the assessee. Case-Laws Income Tax Tue, 23 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70383