https://www.taxtmi.com/caselaws?id=9547 The court held that the Commissioner of Income-tax (Appeals) did not adequately consider the issue of allowance under section 35B regarding reassortment charges. The assessment order did not merge entirely with the appellate order, allowing the Commissioner of Income-tax to exercise jurisdiction under section 263 to revise the assessment order. The court ruled against the assessee, in favor of the Revenue, and remitted the matter back to the Tribunal for further consideration in accordance with the law. No costs were awarded. en-us Fri, 22 Jul 2005 00:00:00 +0530 Sat, 27 Jun 2009 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9547 The court held that the Commissioner of Income-tax (Appeals) did not adequately consider the issue of allowance under section 35B regarding reassortment charges. The assessment order did not merge entirely with the appellate order, allowing the Commissioner of Income-tax to exercise jurisdiction under section 263 to revise the assessment order. The court ruled against the assessee, in favor of the Revenue, and remitted the matter back to the Tribunal for further consideration in accordance with the law. No costs were awarded. Case-Laws Income Tax Fri, 22 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9547