https://www.taxtmi.com/caselaws?id=56587 The Tribunal condoned the delay in filing the appeal due to the principal officer's illness, allowing the appeal to proceed. The Commissioner intervened, disallowing depreciation on service lines post-takeover, modifying the assessment order to exclude depreciation. The Tribunal upheld the Commissioner's jurisdiction under section 263 to interfere in the assessment order regarding depreciation not referred to the Income-tax Appellate Tribunal, dismissing the appeal. en-us Wed, 07 Sep 1983 00:00:00 +0530 Sat, 04 Dec 2010 16:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56587 The Tribunal condoned the delay in filing the appeal due to the principal officer's illness, allowing the appeal to proceed. The Commissioner intervened, disallowing depreciation on service lines post-takeover, modifying the assessment order to exclude depreciation. The Tribunal upheld the Commissioner's jurisdiction under section 263 to interfere in the assessment order regarding depreciation not referred to the Income-tax Appellate Tribunal, dismissing the appeal. Case-Laws Income Tax Wed, 07 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56587