https://www.taxtmi.com/caselaws?id=57001 The case involved issues regarding the jurisdiction of the CIT(A) under section 154 of the Income-tax Act, legality of reducing a deduction under section 35B, interpretation of sections 251(1) and 251(2) of the Act, and the applicability of judicial precedents on the powers of the Appellate Authority. The Third Member concurred with the Accountant Member, upholding the CIT(A)'s action to reduce the deduction under section 35B from Rs. 44,004 to Rs. 28,169 by utilizing section 154. The decision highlighted the broad revising powers of the Appellate Authority and the relevance of judicial precedents in such interpretations. en-us Thu, 29 Mar 2001 00:00:00 +0530 Tue, 07 Dec 2010 17:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57001 The case involved issues regarding the jurisdiction of the CIT(A) under section 154 of the Income-tax Act, legality of reducing a deduction under section 35B, interpretation of sections 251(1) and 251(2) of the Act, and the applicability of judicial precedents on the powers of the Appellate Authority. The Third Member concurred with the Accountant Member, upholding the CIT(A)'s action to reduce the deduction under section 35B from Rs. 44,004 to Rs. 28,169 by utilizing section 154. The decision highlighted the broad revising powers of the Appellate Authority and the relevance of judicial precedents in such interpretations. Case-Laws Income Tax Thu, 29 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57001