https://www.taxtmi.com/caselaws?id=363247 The High Court dismissed the Income Tax Department's appeal under Section 260A, as the Revenue did not challenge the ITAT's finding that the Commissioner lacked jurisdiction under Section 263. This dismissal prompted the Supreme Court to allow the Revenue to file a review application to address the jurisdictional aspect and potentially revisit the case on its merits, ensuring a comprehensive consideration of all legal aspects, including jurisdictional issues. en-us Tue, 09 Jan 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363247 The High Court dismissed the Income Tax Department's appeal under Section 260A, as the Revenue did not challenge the ITAT's finding that the Commissioner lacked jurisdiction under Section 263. This dismissal prompted the Supreme Court to allow the Revenue to file a review application to address the jurisdictional aspect and potentially revisit the case on its merits, ensuring a comprehensive consideration of all legal aspects, including jurisdictional issues. Case-Laws Income Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363247