https://www.taxtmi.com/caselaws?id=12201 The High Court upheld the jurisdiction of the Commissioner under section 263 of the Income-tax Act, clarifying that the Commissioner's powers extended to matters not considered and decided in an appeal, as per the relevant amendments and judicial interpretations. The Court ruled against the assessee and in favor of the Revenue, affirming the Commissioner's authority to issue directions on issues such as bad debts and deductions under section 80HHC that were not part of the initial appeal before the Commissioner of Income-tax (Appeals). en-us Thu, 18 Jul 2002 00:00:00 +0530 Fri, 19 Feb 2010 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12201 The High Court upheld the jurisdiction of the Commissioner under section 263 of the Income-tax Act, clarifying that the Commissioner's powers extended to matters not considered and decided in an appeal, as per the relevant amendments and judicial interpretations. The Court ruled against the assessee and in favor of the Revenue, affirming the Commissioner's authority to issue directions on issues such as bad debts and deductions under section 80HHC that were not part of the initial appeal before the Commissioner of Income-tax (Appeals). Case-Laws Income Tax Thu, 18 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12201