https://www.taxtmi.com/caselaws?id=60270 The Tribunal affirmed the Commissioner's jurisdiction under section 263 to revise assessments by the IAC acting as the ITO under section 125A. It upheld the extension of the retrospective operation of section 80AA to reopen completed assessments. The Tribunal dismissed the appeals and directed the ITO to finalize assessments, subject to any decision by the Supreme Court on the retrospective effect of section 80AA. en-us Wed, 04 Jul 1984 00:00:00 +0530 Tue, 04 Jan 2011 14:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60270 The Tribunal affirmed the Commissioner's jurisdiction under section 263 to revise assessments by the IAC acting as the ITO under section 125A. It upheld the extension of the retrospective operation of section 80AA to reopen completed assessments. The Tribunal dismissed the appeals and directed the ITO to finalize assessments, subject to any decision by the Supreme Court on the retrospective effect of section 80AA. Case-Laws Income Tax Wed, 04 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60270