https://www.taxtmi.com/caselaws?id=305285 The High Court of Calcutta dismissed the revenue's appeal challenging an order by the Income Tax Appellate Tribunal for the assessment year 2012-13. The Court found that the Principal Commissioner of Income Tax did not independently exercise jurisdiction under Section 263 but acted at the instance of the Joint Commissioner of Income Tax, as evidenced by a crucial letter. As the revenue failed to dispute the letter's contents earlier, the Court declined to interfere with the Tribunal's order, dismissing the appeal and allowing the department to seek clarification from the Tribunal if necessary. en-us Fri, 07 Jan 2022 00:00:00 +0530 Fri, 11 Aug 2023 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305285 The High Court of Calcutta dismissed the revenue's appeal challenging an order by the Income Tax Appellate Tribunal for the assessment year 2012-13. The Court found that the Principal Commissioner of Income Tax did not independently exercise jurisdiction under Section 263 but acted at the instance of the Joint Commissioner of Income Tax, as evidenced by a crucial letter. As the revenue failed to dispute the letter's contents earlier, the Court declined to interfere with the Tribunal's order, dismissing the appeal and allowing the department to seek clarification from the Tribunal if necessary. Case-Laws Income Tax Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305285