https://www.taxtmi.com/caselaws?id=213142 The Tribunal partly allowed the appeal, upholding the Commissioner's invocation of Section 263 for revising the assessment order due to errors in scrutinizing additional depreciation and provisional sales revision. The withdrawal of additional depreciation was reversed as electricity generation qualified as production under Section 32(1)(iia). The issue of provisional sales revision was remitted for fresh examination. The decision was announced on 30.04.2012. en-us Mon, 30 Apr 2012 00:00:00 +0530 Sat, 16 Apr 2016 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213142 The Tribunal partly allowed the appeal, upholding the Commissioner's invocation of Section 263 for revising the assessment order due to errors in scrutinizing additional depreciation and provisional sales revision. The withdrawal of additional depreciation was reversed as electricity generation qualified as production under Section 32(1)(iia). The issue of provisional sales revision was remitted for fresh examination. The decision was announced on 30.04.2012. Case-Laws Income Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213142