https://www.taxtmi.com/caselaws?id=20172 The High Court held that the Commissioner of Income-tax lacked jurisdiction under section 263 to revise an assessment that had been decided by appellate authorities. The Court ruled in favor of the assessee on the exclusion of assets under installation or work-in-progress from capital employed for deduction under section 80J. The Court's decision favored the assessee on the second issue and the Revenue on the first issue, with no costs awarded. en-us Mon, 24 Jan 1994 00:00:00 +0530 Thu, 12 Nov 2009 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20172 The High Court held that the Commissioner of Income-tax lacked jurisdiction under section 263 to revise an assessment that had been decided by appellate authorities. The Court ruled in favor of the assessee on the exclusion of assets under installation or work-in-progress from capital employed for deduction under section 80J. The Court's decision favored the assessee on the second issue and the Revenue on the first issue, with no costs awarded. Case-Laws Income Tax Mon, 24 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20172