https://www.taxtmi.com/caselaws?id=60076 The Tribunal upheld the CIT(A)'s deletion of the addition under section 43B and dismissed the department's appeal. It concluded that the ITO exceeded his authority by including sales tax liability in the reassessment, as the CIT's order under section 263 was limited to the computation of relief under section 80HH. The Tribunal emphasized that the reassessment should focus only on the identified error and not extend to other matters beyond the scope of the CIT's order. en-us Fri, 17 Dec 1993 00:00:00 +0530 Mon, 03 Jan 2011 16:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60076 The Tribunal upheld the CIT(A)'s deletion of the addition under section 43B and dismissed the department's appeal. It concluded that the ITO exceeded his authority by including sales tax liability in the reassessment, as the CIT's order under section 263 was limited to the computation of relief under section 80HH. The Tribunal emphasized that the reassessment should focus only on the identified error and not extend to other matters beyond the scope of the CIT's order. Case-Laws Income Tax Fri, 17 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60076