https://www.taxtmi.com/caselaws?id=10968 After the 1989 amendment to section 263, the Commissioner's revisional jurisdiction was not barred merely because the assessment order had been appealed against and had merged in the appellate order, so the revision power remained available. The Tribunal's finding that the assessee satisfied the conditions for deduction under section 80HH was a factual finding and, absent any legal infirmity, was sustained on reference. en-us Fri, 31 Jan 2003 00:00:00 +0530 Tue, 28 Jul 2009 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10968 After the 1989 amendment to section 263, the Commissioner's revisional jurisdiction was not barred merely because the assessment order had been appealed against and had merged in the appellate order, so the revision power remained available. The Tribunal's finding that the assessee satisfied the conditions for deduction under section 80HH was a factual finding and, absent any legal infirmity, was sustained on reference. Case-Laws Income Tax Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10968