https://www.taxtmi.com/caselaws?id=372722 The Tribunal set aside the Commissioner of Income-tax's order revising the assessment for the year 2005-06, finding the CIT lacked jurisdiction under section 263. The Tribunal determined the CIT's order was within the statutory time limit. It upheld the necessity of incriminating material for additions under section 153A, citing the Kabul Chawla case. Emphasizing compliance with legal grounds, the Tribunal held the CIT exceeded jurisdiction, leading to the order's reversal in favor of the assessee. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 28 Dec 2018 11:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372722 The Tribunal set aside the Commissioner of Income-tax's order revising the assessment for the year 2005-06, finding the CIT lacked jurisdiction under section 263. The Tribunal determined the CIT's order was within the statutory time limit. It upheld the necessity of incriminating material for additions under section 153A, citing the Kabul Chawla case. Emphasizing compliance with legal grounds, the Tribunal held the CIT exceeded jurisdiction, leading to the order's reversal in favor of the assessee. Case-Laws Income Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372722