https://www.taxtmi.com/caselaws?id=70493 The Tribunal held that the Commissioner's jurisdiction under section 263 was barred as the issue of bonus deduction could have been considered by the first appellate authority. Consequently, the assessee's appeal was allowed, and the Commissioner's order under section 263 was set aside, without addressing the merits of the disallowance directed by the Commissioner. en-us Thu, 24 Jan 1985 00:00:00 +0530 Sat, 16 Apr 2011 14:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70493 The Tribunal held that the Commissioner's jurisdiction under section 263 was barred as the issue of bonus deduction could have been considered by the first appellate authority. Consequently, the assessee's appeal was allowed, and the Commissioner's order under section 263 was set aside, without addressing the merits of the disallowance directed by the Commissioner. Case-Laws Income Tax Thu, 24 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70493