https://www.taxtmi.com/caselaws?id=304197 The Tribunal held that the Commissioner of Income Tax erred in assuming jurisdiction under section 263 of the Income Tax Act based on a single issue raised post-audit objection, which the Assessing Officer had already considered. The Tribunal found that the proceedings initiated by the Assessing Officer should have merged with the original assessment order, leading to the allowance of the assessee's appeal. en-us Wed, 05 Oct 2011 00:00:00 +0530 Tue, 13 Sep 2022 10:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304197 The Tribunal held that the Commissioner of Income Tax erred in assuming jurisdiction under section 263 of the Income Tax Act based on a single issue raised post-audit objection, which the Assessing Officer had already considered. The Tribunal found that the proceedings initiated by the Assessing Officer should have merged with the original assessment order, leading to the allowance of the assessee's appeal. Case-Laws Income Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304197