https://www.taxtmi.com/caselaws?id=76987 HC dismissed the appeal and upheld the Tribunal's order setting aside the CIT's revisional order under s.263. The Tribunal had considered merits and the assessee's claim of eligibility for deduction under s.80-IB (including expanded SSI definition under s.80-IB(14)(g)) and found no legal infirmity. The HC held the Commissioner's exercise of revisional jurisdiction was unjustified: mere reappraisal or change of opinion is not permissible under s.263. The appeal therefore fails and is dismissed. en-us Thu, 18 Feb 2010 00:00:00 +0530 Sat, 15 Nov 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76987 HC dismissed the appeal and upheld the Tribunal's order setting aside the CIT's revisional order under s.263. The Tribunal had considered merits and the assessee's claim of eligibility for deduction under s.80-IB (including expanded SSI definition under s.80-IB(14)(g)) and found no legal infirmity. The HC held the Commissioner's exercise of revisional jurisdiction was unjustified: mere reappraisal or change of opinion is not permissible under s.263. The appeal therefore fails and is dismissed. Case-Laws Income Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76987