https://www.taxtmi.com/caselaws?id=21540 Conflicting judicial views on an issue do not justify setting aside the Commissioner's revisionary order under section 263 without a merits determination. The Tribunal was required to decide the controversy on the substantive record instead of disposing of it only because different courts had taken divergent views. The matter was therefore remitted to the Tribunal for disposal on merits. en-us Fri, 21 Feb 1992 00:00:00 +0530 Wed, 25 Nov 2009 12:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21540 Conflicting judicial views on an issue do not justify setting aside the Commissioner's revisionary order under section 263 without a merits determination. The Tribunal was required to decide the controversy on the substantive record instead of disposing of it only because different courts had taken divergent views. The matter was therefore remitted to the Tribunal for disposal on merits. Case-Laws Income Tax Fri, 21 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21540