https://www.taxtmi.com/caselaws?id=15749 The High Court held that changing the initial year for claiming relief under section 80J in subsequent years was impermissible. Once the initial assessment year is fixed, it cannot be altered in subsequent years. The Court ruled in favor of the Revenue, stating that the Tribunal exceeded its jurisdiction in directing the Income-tax Officer to re-examine the issue. All questions were answered in the negative, imposing costs on the company. en-us Tue, 28 Apr 1998 00:00:00 +0530 Thu, 27 Aug 2009 14:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15749 The High Court held that changing the initial year for claiming relief under section 80J in subsequent years was impermissible. Once the initial assessment year is fixed, it cannot be altered in subsequent years. The Court ruled in favor of the Revenue, stating that the Tribunal exceeded its jurisdiction in directing the Income-tax Officer to re-examine the issue. All questions were answered in the negative, imposing costs on the company. Case-Laws Income Tax Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15749