https://www.taxtmi.com/caselaws?id=60304 The Tribunal held that the CIT(A) exceeded jurisdiction in entertaining a challenge to the CIT's order under section 263. The Tribunal set aside the CIT(A)'s order, emphasizing adherence to legal procedures and hierarchy of appellate authorities. The appeal was directed to be restored to the CIT(A) for merit-based disposal, underscoring the importance of following prescribed avenues for challenging tax assessments under the Income-tax Act. en-us Wed, 18 Sep 1991 00:00:00 +0530 Tue, 04 Jan 2011 16:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60304 The Tribunal held that the CIT(A) exceeded jurisdiction in entertaining a challenge to the CIT's order under section 263. The Tribunal set aside the CIT(A)'s order, emphasizing adherence to legal procedures and hierarchy of appellate authorities. The appeal was directed to be restored to the CIT(A) for merit-based disposal, underscoring the importance of following prescribed avenues for challenging tax assessments under the Income-tax Act. Case-Laws Income Tax Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60304