https://www.taxtmi.com/caselaws?id=120436 The Tribunal allowed the appeals for the assessment years 2001-02 and 2002-03, determining that the assessee was entitled to relief under section 91 despite the application of section 115JB. The CIT's order under section 263 was quashed, as the Assessing Officer's decisions were neither erroneous nor prejudicial to the interests of the revenue. The Tribunal did not address the issue of limitation, considering it academic since the CIT's order was overturned on merit. en-us Tue, 26 Aug 2008 00:00:00 +0530 Sat, 25 Nov 2023 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120436 The Tribunal allowed the appeals for the assessment years 2001-02 and 2002-03, determining that the assessee was entitled to relief under section 91 despite the application of section 115JB. The CIT's order under section 263 was quashed, as the Assessing Officer's decisions were neither erroneous nor prejudicial to the interests of the revenue. The Tribunal did not address the issue of limitation, considering it academic since the CIT's order was overturned on merit. Case-Laws Income Tax Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120436