https://www.taxtmi.com/caselaws?id=207234 The Tribunal held that the assessment order under Section 143(3) was in line with previous decisions, allowing trade scheme expenses. It found the JCIT's directions under Section 144A favorable to the assessee. The Tribunal ruled the assessment order was not erroneous or prejudicial, cancelling the Commissioner's Section 263 order. Emphasizing judicial discipline, the Tribunal highlighted the binding nature of its decisions on lower authorities, ultimately allowing the assessee's appeal. en-us Fri, 29 Oct 2010 00:00:00 +0530 Mon, 05 Dec 2011 07:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207234 The Tribunal held that the assessment order under Section 143(3) was in line with previous decisions, allowing trade scheme expenses. It found the JCIT's directions under Section 144A favorable to the assessee. The Tribunal ruled the assessment order was not erroneous or prejudicial, cancelling the Commissioner's Section 263 order. Emphasizing judicial discipline, the Tribunal highlighted the binding nature of its decisions on lower authorities, ultimately allowing the assessee's appeal. Case-Laws Income Tax Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207234