1993 (3) TMI 92

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....lication filed by the Revenue under sub-section (2) of section 18 of the Companies (Profits) Surtax Act, 1964. The question raised by the Revenue reads as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in cancelling the order of the Commissioner passed under section 16(1) of the Surtax Act, 1964, as without jurisdiction ? " The assessment year ....

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.... this order, the assessee filed an appeal before the Income-tax Appellate Tribunal. The Tribunal allowed the appeal holding that inasmuch as the Income-tax Officer's order was the subject-matter of an appeal before the Appellate Assistant Commissioner, the Commissioner had no jurisdiction to revise that order. The Revenue sought to question the said view of the Tribunal by obtaining a reference. ....

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....namended section 263, the Revenue says, it has been held that where an appeal is preferred by the assessee to the Appellate Assistant Commissioner from an order made by the Income-tax Officer in respect of only some of the items formed by the Income-tax Officer's order and the remaining items forming part of the Income-tax Officer's assessment order were not agitated before the Appellate Assistant....