https://www.taxtmi.com/caselaws?id=58882 The appeal for the assessment year 1983-84 was allowed as the Commissioner of Income-tax (CIT) lacked jurisdiction to pass orders under Section 263 due to the original assessment order merging with the appellate order. For the assessment year 1984-85, the CIT had jurisdiction as the appellate order had not been passed when the CIT initiated proceedings under Section 263. The Tribunal dismissed the appeal for the assessment year 1985-86 as time-barred, emphasizing the inadequate explanation for the delay in filing the appeal. en-us Tue, 01 Aug 1989 00:00:00 +0530 Wed, 22 Dec 2010 16:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58882 The appeal for the assessment year 1983-84 was allowed as the Commissioner of Income-tax (CIT) lacked jurisdiction to pass orders under Section 263 due to the original assessment order merging with the appellate order. For the assessment year 1984-85, the CIT had jurisdiction as the appellate order had not been passed when the CIT initiated proceedings under Section 263. The Tribunal dismissed the appeal for the assessment year 1985-86 as time-barred, emphasizing the inadequate explanation for the delay in filing the appeal. Case-Laws Income Tax Tue, 01 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58882