https://www.taxtmi.com/caselaws?id=16826 The court ruled in favor of the assessee on both issues. It held that the Commissioner lacked jurisdiction under section 263 to revise the assessment orders, and the hotel building, including the banquet hall, should be treated as a "plant" for depreciation purposes. No costs were awarded. en-us Tue, 02 Sep 1997 00:00:00 +0530 Sat, 12 Sep 2009 13:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16826 The court ruled in favor of the assessee on both issues. It held that the Commissioner lacked jurisdiction under section 263 to revise the assessment orders, and the hotel building, including the banquet hall, should be treated as a "plant" for depreciation purposes. No costs were awarded. Case-Laws Income Tax Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16826