https://www.taxtmi.com/caselaws?id=29391 The court held that the Commissioner of Income-tax lacked jurisdiction under section 263 to revise the Income-tax Officer's order on disallowance under section 40(a)(v) after an appeal was filed before the Appellate Assistant Commissioner. The court found that allowing the Commissioner to intervene would conflict with the AAC's authority to review the assessment fully. As a result, the court ruled in favor of the assessee, answering the first and third issues in the negative and declining to address the second issue. Each party was directed to bear their own costs. en-us Mon, 07 Sep 1981 00:00:00 +0530 Fri, 12 Mar 2010 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29391 The court held that the Commissioner of Income-tax lacked jurisdiction under section 263 to revise the Income-tax Officer's order on disallowance under section 40(a)(v) after an appeal was filed before the Appellate Assistant Commissioner. The court found that allowing the Commissioner to intervene would conflict with the AAC's authority to review the assessment fully. As a result, the court ruled in favor of the assessee, answering the first and third issues in the negative and declining to address the second issue. Each party was directed to bear their own costs. Case-Laws Income Tax Mon, 07 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29391