Commissioner Can't Use Section 263 for Issues Already Appealed Before CIT(A), Lacks Jurisdiction Authority. https://www.taxtmi.com/highlights?id=54047 Revision u/s 263 - It is evident from the above that the Commissioner is not empowered to exercise his jurisdiction on an issue which is subject matter of appeal before the CIT(A). en-us Thu, 16 Jul 2020 08:15:38 +0530 Thu, 16 Jul 2020 08:15:38 +0530 TaxTMI RSS Generator Commissioner Can't Use Section 263 for Issues Already Appealed Before CIT(A), Lacks Jurisdiction Authority. https://www.taxtmi.com/highlights?id=54047 Revision u/s 263 - It is evident from the above that the Commissioner is not empowered to exercise his jurisdiction on an issue which is subject matter of appeal before the CIT(A). Highlights Income Tax Thu, 16 Jul 2020 08:15:38 +0530 https://www.taxtmi.com/highlights?id=54047