2002 (8) TMI 44

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....stion that falls for consideration in the reference is whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the Commissioner of Income-tax had no jurisdiction under section 263 of the Income-tax Act, 1961, to revise the assessment for the year 1980-81. The assessment proceedings were taken against the assessee and the assessment was....

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.... assessment passed by the Income-tax Officer, there was already an appeal and the appeal was also on the same issues on which the revision under section 263 was initiated by the Commissioner of Income-tax. In that view, the Appellate Tribunal set aside the order of the Commissioner of Income-tax passed in his revisional jurisdiction. It is how the matter has come up before us at the instance of th....