https://www.taxtmi.com/caselaws?id=248672 The Tribunal lacked jurisdiction to decide the applicability of Rule 13E, deferring to the judgment of the Hon'ble Allahabad High Court. However, Shri N. S. Saini dissented, asserting the Tribunal's competence to decide and that Rule 13E should not supersede Section 288 of the Income Tax Act. The final order was issued on May 23, 2014, in Ahmedabad. en-us Fri, 23 May 2014 00:00:00 +0530 Wed, 16 Jul 2014 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248672 The Tribunal lacked jurisdiction to decide the applicability of Rule 13E, deferring to the judgment of the Hon'ble Allahabad High Court. However, Shri N. S. Saini dissented, asserting the Tribunal's competence to decide and that Rule 13E should not supersede Section 288 of the Income Tax Act. The final order was issued on May 23, 2014, in Ahmedabad. Case-Laws Income Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248672