https://www.taxtmi.com/caselaws?id=418247 The High Court of Calcutta addressed a delay in filing an appeal and the scope of the Commissioner's jurisdiction under Section 263 of the Income Tax Act, 1961. The Court condoned the delay in filing the appeal, ultimately dismissing the appeal by the revenue. It held that the Commissioner cannot exceed the allegations in the notice while adjudicating the matter, based on legal precedents. The stay application was also dismissed accordingly. en-us Mon, 07 Feb 2022 00:00:00 +0530 Fri, 11 Feb 2022 07:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418247 The High Court of Calcutta addressed a delay in filing an appeal and the scope of the Commissioner's jurisdiction under Section 263 of the Income Tax Act, 1961. The Court condoned the delay in filing the appeal, ultimately dismissing the appeal by the revenue. It held that the Commissioner cannot exceed the allegations in the notice while adjudicating the matter, based on legal precedents. The stay application was also dismissed accordingly. Case-Laws Income Tax Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418247