https://www.taxtmi.com/caselaws?id=374430 The Commissioner of Income Tax (Appeals) was found to have exceeded jurisdiction in invoking Section 263 of the Income Tax Act after granting relief to the assessee. The doctrine of merger was emphasized, and legal precedents supported that the Revisional Authority cannot interfere with orders passed by the appellate Commissioner. Additionally, the Tribunal upheld that there was no violation of conditions under Section 10A(2)(ii) and (iii) in the case of the assessee's undertaking claiming exemption for the first time under Section 10A for the assessment year 2000-01. The appeal by the Revenue was dismissed, with the Substantial Questions of Law answered against the Revenue. en-us Fri, 26 Oct 2018 00:00:00 +0530 Sat, 04 May 2019 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374430 The Commissioner of Income Tax (Appeals) was found to have exceeded jurisdiction in invoking Section 263 of the Income Tax Act after granting relief to the assessee. The doctrine of merger was emphasized, and legal precedents supported that the Revisional Authority cannot interfere with orders passed by the appellate Commissioner. Additionally, the Tribunal upheld that there was no violation of conditions under Section 10A(2)(ii) and (iii) in the case of the assessee's undertaking claiming exemption for the first time under Section 10A for the assessment year 2000-01. The appeal by the Revenue was dismissed, with the Substantial Questions of Law answered against the Revenue. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374430