https://www.taxtmi.com/caselaws?id=18242 The appeal by Brooke Bond Lipton India Ltd. regarding the assessment of taxable income for Tea Estates India Limited for the assessment year 1993-94 was addressed. The Commissioner of Income-tax issued a notice under section 263 proposing to revise the assessment to include certain deductions. The court dismissed the writ application but allowed the appellant to file another reply to the notice, directing the Commissioner to pass a reasoned order within four months. The judgment emphasized exhausting administrative remedies before seeking judicial intervention and upheld the Commissioner's jurisdiction. en-us Tue, 17 Sep 1996 00:00:00 +0530 Tue, 29 Sep 2009 16:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18242 The appeal by Brooke Bond Lipton India Ltd. regarding the assessment of taxable income for Tea Estates India Limited for the assessment year 1993-94 was addressed. The Commissioner of Income-tax issued a notice under section 263 proposing to revise the assessment to include certain deductions. The court dismissed the writ application but allowed the appellant to file another reply to the notice, directing the Commissioner to pass a reasoned order within four months. The judgment emphasized exhausting administrative remedies before seeking judicial intervention and upheld the Commissioner's jurisdiction. Case-Laws Income Tax Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18242