https://www.taxtmi.com/caselaws?id=364331 The Tribunal allowed the assessee's appeals and set aside the revision orders issued by the Principal Commissioner of Income Tax-2, Kolkata for the assessment years 2011-12 and 2012-13. The Tribunal held that the Principal Commissioner lacked jurisdiction to revisit matters already decided by the Commissioner (Appeals). Consequently, the Tribunal ruled in favor of the assessee on issues related to deduction under section 80IE, computation of tax liability under section 115JB, and payment of tax under section 115O, leading to the quashing of the impugned orders for both assessment years. en-us Fri, 11 May 2018 00:00:00 +0530 Thu, 26 Jul 2018 18:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364331 The Tribunal allowed the assessee's appeals and set aside the revision orders issued by the Principal Commissioner of Income Tax-2, Kolkata for the assessment years 2011-12 and 2012-13. The Tribunal held that the Principal Commissioner lacked jurisdiction to revisit matters already decided by the Commissioner (Appeals). Consequently, the Tribunal ruled in favor of the assessee on issues related to deduction under section 80IE, computation of tax liability under section 115JB, and payment of tax under section 115O, leading to the quashing of the impugned orders for both assessment years. Case-Laws Income Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364331