https://www.taxtmi.com/caselaws?id=206772 The Tribunal set aside the Commissioner's order under section 263 and restored the assessing officer's decision to allow the disputed expenditure claimed under "building renovation account written off." The appeal by the assessee was allowed, emphasizing the Commissioner's jurisdictional limitations in revising orders already decided in appeal. The judgment underscores the significance of following legal procedures and respecting jurisdictional boundaries under the Income-tax Act, stressing the necessity for comprehensive assessment before invoking provisions like section 263 for assessment cancellations. en-us Fri, 29 Jan 2010 00:00:00 +0530 Wed, 16 Nov 2011 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206772 The Tribunal set aside the Commissioner's order under section 263 and restored the assessing officer's decision to allow the disputed expenditure claimed under "building renovation account written off." The appeal by the assessee was allowed, emphasizing the Commissioner's jurisdictional limitations in revising orders already decided in appeal. The judgment underscores the significance of following legal procedures and respecting jurisdictional boundaries under the Income-tax Act, stressing the necessity for comprehensive assessment before invoking provisions like section 263 for assessment cancellations. Case-Laws Income Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206772