https://www.taxtmi.com/caselaws?id=291335 The Appellate Tribunal upheld the CIT(A)'s decision to delete the disallowance made by the assessing authority beyond the directions issued by the CIT during the revision of assessment under section 263 of the Income Tax Act, emphasizing that the assessing officer's jurisdiction is limited to implementing the CIT's directives post-revision. The Tribunal dismissed the Revenue's appeal, affirming that the assessing officer cannot exceed the limits set by the CIT in such cases. en-us Thu, 23 Dec 2010 00:00:00 +0530 Fri, 06 Nov 2020 10:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291335 The Appellate Tribunal upheld the CIT(A)'s decision to delete the disallowance made by the assessing authority beyond the directions issued by the CIT during the revision of assessment under section 263 of the Income Tax Act, emphasizing that the assessing officer's jurisdiction is limited to implementing the CIT's directives post-revision. The Tribunal dismissed the Revenue's appeal, affirming that the assessing officer cannot exceed the limits set by the CIT in such cases. Case-Laws Income Tax Thu, 23 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291335