https://www.taxtmi.com/caselaws?id=12788 The High Court held that the Assessing Officer exceeded jurisdiction by including a sales tax liability in the order under section 263, which was not addressed by the Commissioner of Income-tax. The Court emphasized adherence to specific directions from superior authorities. The Tribunal's dismissal of the departmental appeal without addressing the Commissioner's findings was deemed incorrect. The Tribunal was directed to reexamine the sales tax addition and determine its validity in accordance with the law. en-us Wed, 13 Mar 2002 00:00:00 +0530 Fri, 22 May 2009 10:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12788 The High Court held that the Assessing Officer exceeded jurisdiction by including a sales tax liability in the order under section 263, which was not addressed by the Commissioner of Income-tax. The Court emphasized adherence to specific directions from superior authorities. The Tribunal's dismissal of the departmental appeal without addressing the Commissioner's findings was deemed incorrect. The Tribunal was directed to reexamine the sales tax addition and determine its validity in accordance with the law. Case-Laws Income Tax Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12788