https://www.taxtmi.com/caselaws?id=302074 The High Court allowed the appeal, emphasizing the need for a decision on the jurisdiction of the Principal Commissioner of Income Tax under Section 263 of the Income Tax Act. The Court set aside the Tribunal's order and remanded the matter for further consideration on the crucial jurisdictional issue, focusing on the Appellant's challenge regarding the assessment and violation of the 'Doctrine of Merger'. The Court highlighted the importance of addressing jurisdictional aspects before delving into specific deduction issues under Section 80IA of the Act. en-us Fri, 31 Jan 2020 00:00:00 +0530 Tue, 03 May 2022 20:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302074 The High Court allowed the appeal, emphasizing the need for a decision on the jurisdiction of the Principal Commissioner of Income Tax under Section 263 of the Income Tax Act. The Court set aside the Tribunal's order and remanded the matter for further consideration on the crucial jurisdictional issue, focusing on the Appellant's challenge regarding the assessment and violation of the 'Doctrine of Merger'. The Court highlighted the importance of addressing jurisdictional aspects before delving into specific deduction issues under Section 80IA of the Act. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302074